Preface
Coverage and Scope
Introduction
Objectives
Content and Organization of the Publication
Organization
Content
Handbook Sections
Significant Accounting Requirements — Measurement, Recognition, Presentation and Disclosure
Survey Data
PDF Versions of the Surveyed Financial Statements
References
Convergence of Canadian Standards to IFRS
Current Developments
Industry Sectors
Periods Covered
Revenues
Assets
Abbreviations
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
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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