 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
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
Purpose and Scope Basic Principles Types of Benefit Plans Classification Classification Process Defined Contribution Plans Defined Benefit Plans Types of Employee Future Benefit Costs Current Service Costs Actuarial Valuation Methods Example Past Service Costs Assets and Liabilities Assets Obligations Defined Contribution Plans Current Service Costs Past Service Costs Interest Cost on Contributions Interest Income on Plan Surplus Disclosure Defined Benefit Plans General Recognition Measurement of a Defined Benefit Obligation Policy Choice — Funding Valuation or Accounting Valuation Unfunded Defined Benefit Obligation Funding Valuation Used Actuarial Valuation for Accounting Purposes Attribution Period Attribution Method Actuarial Assumptions Discount Rate Future Changes in Compensation Levels, Benefits and Cost Sharing Medical Costs Remeasurement of a Defined Benefit Obligation Use of Roll-Forward Example of the Roll-Forward Technique Plan Assets Limited Carrying Amount of a Defined Benefit Asset (Valuation Allowance) Example Determination of the Cost for the Period Components of the Cost for the Period Current Service Cost Finance Cost Remeasurements and Other Items Actuarial Gains and Losses Valuation Allowance Past Service Costs Gains and Losses Arising from Settlements and Curtailments Example Actual Return on Plan Assets Expected Return on Plan Assets Actuarial Gain (Loss) on Plan Assets Net Interest on Defined Benefit Obligation (Finance Cost) Actuarial Loss on Accrued Benefit Obligation Total Defined Benefit Cost (Expense) 20X5 Journal Entries 20X5 Financial Statement Information Entities with Two or More Plans Individual Pension Plans Example Disclosure Termination Benefits Contractual Termination Benefits Severance Special Termination Benefits Voluntary vs. Involuntary Special Termination Benefits Disclosure Discontinued Operations Multiemployer and Multiple-Employer Benefit Plans Disclosure Collection of Disclosure Examples Appendix Transition from Section 3461 to 3462 Effective Date Transition Exceptions Exception 1: No Need to Restate Assets for Employee Future Benefit Costs Previously Capitalized Exception 2: Change in Measurement Date Example of the Proportionate Allocation for Change in Measurement Date on Transition Consequential Amendments to Other Sections on the Release of Section 3462 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
| 
