 Copyright
Notice to Reader  What's New
Preface
Chapter 1 — Standard Setting in Canada
Chapter 2 — Section 1000, Financial Statement Concepts
Chapter 3 — Section 1100, Generally Accepted Accounting Principles
Chapter 4 — Section 1400, General Standards of Financial Statement Presentation
Chapter 5 — Section 1500, First-time Adoption
Chapter 6 — Section 1505, Disclosure of Accounting Policies
Chapter 7 — Section 1506, Accounting Changes
Chapter 8 — Section 1508, Measurement Uncertainty
Chapter 9 — Section 1510, Current Assets and Current Liabilities
Chapter 10 — Section 1520, Income Statement
Chapter 11 — Section 1521, Balance Sheet
Chapter 12 — Section 1540, Cash Flow Statement
Chapter 13 — Section 1582, Business Combinations (April 2018)
 Chapter 14 — Section 1591, Subsidiaries (April 2019)
Purpose and Scope Scope Exceptions Investment Companies Overview of Key Requirements Definitions Accounting for Subsidiaries Types of Subsidiaries Recognition and Measurement Enterprise prepares consolidated financial statements Enterprise prepares non-consolidated financial statements Determining Presence of Control Control through Equity Other factors to consider Exercise of power Interruption of power Indirect control Majority ownership without control Control through Means Other than Equity Contractual arrangements Facts and circumstances Design of another enterprise Contractual arrangements with rights over activities Commitment to ensure another enterprise operates as designed Protective rights Binding restrictions Enterprises under Common Control Measurement of Subsidiaries in Non-Consolidated Financial Statements Cost Method Initial measurement Acquisition-related costs Bargain purchase Costs not part of the acquisition cost Acquisition of a subsidiary achieved in stages Initial accounting for a subsidiary is incomplete Common Control Transactions Cost Method – Subsequent Measurement Equity Method Impairment Consolidation Method Acquisition of Control Loss of Control Decision to Dispose of Subsidiary Presentation Non-consolidated Financial Statements Disclosure Consolidated Financial Statements Non-consolidated Financial Statements Sample Note Disclosures Application Resources Effective Date and Transition Consolidate a Subsidiary Not Previously Consolidated Unavailable information No Longer Consolidate a Previously Consolidated Subsidiary Comprehensive Example Cost Method – Example Summary of key decision points Initial measurement Journal entries – Year 1 Journal entries – Year 2 Journal entries – Year 3 Current Developments Recent Revisions Projects and Discussions Chapter 15 — Section 1601, Consolidated Financial Statements (April 2018)
Chapter 16 — Section 1602, Non-controlling Interests (April 2018)
Chapter 17 — Section 1625, Comprehensive Revaluation of Assets and Liabilities (April 2018)
Chapter 18 — Section 1651, Foreign Currency Translation
Chapter 19 — Section 1800, Unincorporated Businesses
Chapter 20 — Section 3031, Inventories
Chapter 21 — Section 3051, Investments (April 2018)
Chapter 22 — Section 3056, Interests in Joint Arrangements
Chapter 23 — Section 3061, Property, Plant and Equipment
Chapter 24 — Section 3063, Impairment of Long-lived Assets
Chapter 25 — Section 3064, Goodwill and Intangible Assets
Chapter 26 — Section 3065, Leases
Chapter 27 — Section 3110, Asset Retirement Obligations
Chapter 28 — Section 3240, Share Capital
Chapter 29 — Section 3251, Equity (June 2019)
Chapter 30 — Section 3260, Reserves
Chapter 31 — Section 3280, Contractual Obligations
Chapter 32 — Section 3290, Contingencies
Chapter 33 — Section 3400, Revenue
Chapter 34 — Section 3462, Employee Future Benefits
Chapter 35 — Section 3465, Income Taxes
Chapter 36 — Section 3475, Disposal of Long-Lived Assets and Discontinued Operations
Chapter 37 — Section 3610, Capital Transactions
Chapter 38 — Section 3800, Government Assistance
Chapter 39 — Section 3805, Investment Tax Credits
Chapter 40 — Section 3820, Subsequent Events
Chapter 41 — Section 3831, Non-Monetary Transactions
Chapter 42 — Section 3840, Related Party Transactions (November 2019)
Chapter 43 — Section 3841, Economic Dependence
Chapter 44 — Section 3850, Interest Capitalized — Disclosure Considerations
Chapter 45 — Section 3856, Financial Instruments (August 2019)
Chapter 46 — Section 3870, Stock-Based Compensation and Other Stock-based Payments
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