 Preface
Coverage and Scope
Internet Resources
Chapter 1 — Financial Statements
Chapter 2 — Disclosures
Chapter 3 — Strategic Investments and Business Combinations
Chapter 4 — Financial Instruments
Chapter 5 — Foreign Currency Translation
 Chapter 6 — Segment Disclosures
Handbook Section Introduction Reportable Segments Significant Accounting Policies Management Approach Identification of Operating Segments Aggregation of Operating Segments Quantitative Thresholds for Determining Reportable Segments Observations Measurement of Reportable Segment Items Disclosures Observations General Information Illustrative Disclosures Information about Profit or Loss and Assets Illustrative Disclosures Information about Measurement Illustrative Disclosures Reconciliations Illustrative Disclosures Restatement of Previously Disclosed Information Illustrative Disclosures Enterprise-wide Disclosures Disclosures Information about Products and Services Illustrative Disclosures Information about Geographic Areas Observations Illustrative Disclosures Information about Major Customers Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments International Comprehensive Examples Example 6-1 Gildan Activewear Inc. (September 30, 2007) Example 6-2 Cascades Inc. (December 31, 2007) Chapter 7 — Inventories and Prepaid Expenses
Chapter 8 — Capital Assets, Goodwill and Impairment
Chapter 9 — Leases
Chapter 10 — Contractual Obligations and Contingencies
Chapter 11 — Revenue
Chapter 12 — Employee Future Benefits
Chapter 13 — Income Taxes
Chapter 14 — Disposal of Long-lived Assets and Discontinued Operations
Chapter 15 — Earnings per Share
Chapter 16 — Government Assistance and Investment Tax Credits
Chapter 17 — Non-monetary Transactions
Chapter 18 — Related Party Transactions
Chapter 19 — Stock-based Compensation and Other Stock-based Payments
 Appendix A — Surveyed Companies (Revenues and Assets)
Appendix B — Surveyed Companies by Industry
Appendix C — Web Sites of Surveyed Companies Appendix D — Supplement to Financial Reporting in Canada, 33rd Edition (FRIC 2008)
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