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)
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
Purpose and Scope Basic Conceptual Issue Leases Representing a Purchase and Sale Criteria for Requiring Lease Capitalization Classification of Leases Lessee's Point of View Transfer of Substantial Benefits and Risks of Ownership Reasonable Assurance Lessee Will Obtain Ownership Lease Term is a Major Part of an Asset's Economic Life Present Value of Minimum Lease Payments is Substantially All of an Asset's Fair Value Other Criteria Changes in Classification — Lessee's Perspective Lessor's Point of View Transfer of Substantial Benefits and Risks of Ownership Changes in Classification — Lessor's Perspective Lessee Method of Accounting for an Operating Lease by a Lessee Renegotiated Leases Guaranteed Residual Value Payments Lease Inducements Disclosure Method of Accounting for a Capital Lease by a Lessee Residual Values Amortization of a Capitalized Asset Subsequent Measurement of a Loan Obligation Comprehensive Example Disclosure Reclassification Example Lessor Method of Accounting for an Operating Lease by a Lessor Comprehensive Example Treatment of Direct Costs Treatment of Other Costs or Income Disclosure Participation of Third Parties Method of Accounting for a Direct Financing Lease by a Lessor Income Tax Considerations Direct Costs Residual Values Comprehensive Example Disclosure Statement Presentation Note Disclosure Method of Accounting for a Sales-Type Lease by a Lessor Consideration of Income Tax Factors Residual Values Reclassification Comprehensive Example Disclosure Statement Presentation Note Disclosure Change in Classification Impairment Testing for the Lessor Step 1: Grouping of Leased Assets Step 2: Indicators of Impairment Step 3: Significant Adverse Changes Step 4: Determination of Impairment Loss Step 5: Impairment Reversals in Subsequent Years Disclosure Sale-leaseback Transactions General Provisions Example of a Sale-Capital Leaseback Exception 1 — Fair Value Is Less Than Carrying Value Exception 2 — Sale with Partial Leaseback What Is a "portion"? Is Portion Leaseback "Minor" or "More Than Minor"? Leases Involving Land and Buildings Subleases Appendix Annuities Terminology and Notation Conversion Process Present Value Computations for Leases Present Value of Lease Payments Determination of the Lease Payment Determination of the Rate Implicit in the Lease Computation of Tax Shields Tax Shield with Straight-Line CCA Tax Shield with Declining Balance CCA Lease vs. Buy Decisions Conceptual Issues Example of the Analysis Evaluation of Alternatives Tax Considerations for 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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