 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
Chapter 10 — Contractual Obligations and Contingencies
 Chapter 11 — Revenue
Handbook Section Introduction Unit of Accounting Single Deliverable Arrangements Multiple Deliverable Arrangements Specific Disclosures Illustrative Disclosures Measurement Single Deliverable Arrangements Multiple Deliverable Arrangements Illustrative Disclosures Recognition Collectability Illustrative Disclosures Performance Rendering of Services and Long-term Contracts Observations Illustrative Disclosures Specific Disclosures Illustrative Disclosures Sale of Goods Persuasive Evidence of an Arrangement Exists Delivery has Occurred or Services have been Rendered Bill and Hold Arrangements Customer Acceptance of Product Layaway Sales Arrangements Non-refundable Fee Arrangements Licensing and Similar Fee Arrangements The Seller's Price to the Buyer is Fixed or Determinable Specific Disclosures Observations Illustrative Disclosures Interest, Royalties and Dividends Illustrative Disclosures Presentation Gross versus Net Presentation Indicators of Gross Revenue Reporting Indicators of Net Revenue Reporting Specific Disclosures Observations Illustrative Disclosures Consideration Given to a Customer Accounting by a Vendor Accounting by a Customer Illustrative Disclosures General Disclosures Illustrative Disclosures Franchise Fee Revenue Recognition Initial Franchise Fees Notes receivable Tangible assets Continuing Franchise Fees Specific Disclosures Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments Canadian International New Issue Long-term Project Comprehensive Examples of Disclosure Example 11-1 BCE Inc. (December 31, 2007) Example 11-2 CGI Group Inc. (September 30, 2007) Example 11-3 Quebecor Inc. (December 31, 2007) Example 11-4 Rogers Communications Inc. (December 31, 2007) Example 11-5 WestJet Airlines Ltd. (December 31, 2007) 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)
| 
