 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
Chapter 8 — Capital Assets, Goodwill and Impairment
 Chapter 9 — Leases
Handbook Section Introduction Classification of Lease Arrangements Accounting and Disclosure by Lessees Observations Illustrative Disclosures Operating Leases Significant Accounting Policies Illustrative Disclosures Specific Disclosures Illustrative Disclosures Capital Leases Observations Significant Accounting Policies Illustrative Disclosures Specific Disclosures Illustrative Disclosures Observations Illustrative Disclosures Sale-leaseback Transactions Observations Illustrative Disclosures Accounting and Disclosure by Lessors Classification of Lease Arrangements Observations Illustrative Disclosures Operating Leases Significant Accounting Policies Specific Disclosures Illustrative Disclosures Sales-type and Direct Financing Leases Significant Accounting Policies Illustrative Disclosures Specific Disclosures Observations Illustrative Disclosures Acquired Leases and Tenant Relationships Embedded Derivatives in Leases References Canadian International Convergence of Canadian Standards to IFRS Current Developments Canadian International New Issue Proposals Long-term Project Comprehensive Examples of Disclosure Example 9-1 Kinross Gold Corporation (December 31, 2007) Example 9-2 CHC Helicopter Corporation (April 30, 2008) Example 9-3 Brookfield Properties Corporation (December 31, 2007) Example 9-4 Aastra Technologies Limited (December 31, 2007) Example 9-5 The Jean Coutu Group (PJC) Inc. (June 4, 2007) 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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