 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
 Chapter 7 — Inventories and Prepaid Expenses
Handbook Sections Introduction Inventories Early Adoption of CICA 3031 Definition of Inventories and Scope Exemptions Illustrative Disclosures Significant Accounting Policies Measurement Basis Cost Measurement Illustrative Disclosures Cost Assignment Formulas Observations Illustrative Disclosures Net Realizable Value Foreign Currency Translation Illustrative Disclosures Specific Disclosures Carrying Amounts of Inventories Observations Illustrative Disclosures Amount of Inventories Recognized as an Expense Observations Illustrative Disclosures Amount of Write-down of Inventories Recognized as an Expense and Reversal of Write-down Illustrative Disclosures Amount of Inventories Pledged as Security for Liabilities Illustrative Disclosure Non-monetary Exchanges of Inventories Inventory-related Derivatives Prepaid Expenses Observations Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments Comprehensive Examples of Disclosure Example 7-1 Svenska Cellulosa Aktiebolaget SCA (publ) (December 31, 2007) Example 7-2 Ballard Power Systems Inc. (December 31, 2007) Example 7-3 Nexen Inc. (December 31, 2007) Example 7-4 Red Back Mining Inc. (December 31, 2007) 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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