 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
 Chapter 12 — Employee Future Benefits
Handbook Section Introduction Objective of Employee Future Benefit Disclosures General Rules Observations Classification of Benefit Plans Observations Defined Contribution Plans Significant Accounting Policies Specific Disclosures Defined Benefit Plans Significant Accounting Policies Accrued Benefit Obligation Plan Assets Accrued Benefit Liability or Accrued Benefit Asset Limit on the Carrying Amount of an Accrued Benefit Asset Components of Expense Expected Return on Plan Assets Past Service Costs Actuarial Gains and Losses Post-employment Benefits and Compensated Absences that Do Not Vest or Accumulate Curtailments and Settlements Termination Benefits Disclosures General Disclosure Observations Illustrative Disclosures Disclosure of Accounting Policies Observations Illustrative Disclosures Cost Disclosure Illustrative Disclosures Asset and Liability Disclosure Illustrative Disclosures Benefits Obligation Disclosure Subparagraph 4100.05(t) Sponsor Illustrative Disclosures Expected Benefit Payments – Disclosure under US GAAP Illustrative Disclosures Plan Assets Disclosure Illustrative Disclosures Obligations in Excess of Assets Illustrative Disclosures Significant Assumptions Illustrative Disclosures Health Care Benefits Illustrative Disclosures Special Termination Benefits Illustrative Disclosures Multiemployer Benefit Plans Significant Accounting Policies Specific Disclosures Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments Canadian International Comprehensive Examples of Disclosure Example 12-1 ING Canada Inc. (December 31, 2007) Example 12-2 Intertape Polymer Group Inc. (December 31, 2007) Example 12-3 TELUS Corporation (December 31, 2007) 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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