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{"sheet":"Introduction","index":0,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":false,"merged":[[17,1,17,4],[19,1,19,4],[20,1,20,4],[21,1,21,4],[22,2,22,4],[18,1,18,3],[0,0,0,4],[1,0,1,4],[16,1,16,4],[2,0,2,4],[3,0,4,4],[5,1,5,4],[6,1,7,4],[8,1,8,4],[9,1,9,4],[11,1,11,4],[12,1,12,4],[13,1,13,3],[14,2,14,3]]}
["Disclaimer"]
["This workbook is for internal distribution and use only among personnel of Deloitte Canada. Deloitte Canada shall not be responsible for any loss whatsoever sustained by any person who relies on this workbook."]
["2393A (AS/2) / 27010 (EMS) - ASPE Accounting Standards for Private Enterprises  - Disclosure checklist (10_2014)"]
["Introduction"]
[]
[null,"Objective"]
[null,"This workbook should be used to determine whether the entity's financial statement disclosures are presented in a clear, balanced manner and in accordance with Accounting Standards for Private Enterprises (\"ASPE\") as found in Part II of the CPA Canada Handbook. "]
[]
[null,"Note:  All disclosure deficiencies, both qualitative and quantitative in nature should be recorded on Form 2340 (AS/2) / 29610 (EMS)."]
[null,"Instructions"]
[]
[null,"This workbook is effective for years ending on or after December 31, 2014.  Please check Technical Library for the most recent version of this checklist. "]
[null,"This workbook contains minimum required disclosures only.   It is imperative that engagement teams use professional judgment and consider whether additional disclosures are necessary to comply with Handbook Section 1400, General Standards of Financial Presentation. The qualitative assessment regarding the sufficiency of financial statement disclosures should be documented in the audit file.   THIS DISCLOSURE TOOL WILL NOT ENSURE COMPLIANCE WITH THE ASPE FRAMEWORK ON A WHOLE. "]
[null,"This form is highly recommended for all audit engagements where Part II is being used:"]
[null,"Last CPA Canada Handbook release included :","Updated to September 2014 (CPA Canada Handbook – Accounting Part II No. 11)"]
[]
[null,"Step 1: Complete the Profiling tab. The responses will directly impact the disclosure checklist. When in doubt, consultation with other members of the engagement team or with specialists should be considered."]
[null,"Step 2: Complete the disclosure checklist generated by your responses in the Profiling tab."]
[null,"Additional guidance is available on the ASPE tab.  If you wish to see excerpts from the CPA Canada Handbook, select SHOW in the drop downs provided in column E.  The guidance in this workbook includes ONLY the italicized paragraphs identified specifically under the headers of disclosure and presentation in the Handbook.  Users are encouraged to read the standards in their entirety when requiring clarification with respect to presentation and disclosure requirements.  "]
[null,"Recent Changes or Updates"]
[null,"Click the link below and perform a review of Form 2393, Disclosure Checklist Addendum for any subsequent updates and/or releases that may impact disclosure requirements.  This addendum will be maintained separately until this  disclosure checklist can be updated and re-released.   "]
[null,"Link to Disclosure Checklist Addendum (Network connection required)"]

{"sheet":"Profiling","index":1,"n_rows":26,"n_cols":7,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,1,3],[2,0,2,2]]}
[null,null,null,null,null,"Dropdown lists"]
[null,null,null,null,null,"Yes"]
["Entity profile",null,null,null,null,"No"]
["Respond to the questions using the drop down lists."]
[null,null,null,null,null,"Dropdown lists","conditions"]
[null,"Indicate whether the following Handbook sections apply to the entity:"]
[null,"Subsidiaries (section 1590) "]
[null,"Subsidiaries (section 1591) "]
[null,"Investments (section 3051 revised in fall 2014)"]
[null,"Investments (section 3051 not revised in 2014)"]
[null,"Interests in joint ventures (section 3055) "]
[null,"Interests in joint arrangements (section 3056) "]
[null,"Employee future benefits (section 3461)",null,null,null,"When response = No, hide all rows = 3461"]
[null,"Employee future benefits (section 3462)",null,null,null,"When response = No, hide all rows = 3462"]
[null,"Income taxes (section 3465)",null,null,null,"When response = No, hide all rows = 3465"]
[null,"Amended definition of discontinued operations in disposal of long-lived assets and discontinued operations (section 3475)",null,null,null,"When response = No, hide all rows = 3475"]
[null,"Stock-based compensation and other stock-based payments (section 3870)",null,null,null,"When response = No, hide all rows = 3870"]
[null,"Franchise Fee Revenue (AcG-2)",null,null,null,"When response = No, hide all rows = AcG 2"]
[null,"Oil and Gas Accounting - Full Cost (AcG-16)",null,null,null,"When response = No, hide all rows = AcG 16"]
[null,"Investment Companies (AcG-18)",null,null,null,"When response = No, hide all rows = AcG 18"]
[null,"Disclosures by Entities Subject to Rate Regulation (AcG-19)",null,null,null,"When response = No, hide all rows = AcG 19"]
[]
[]
[null,"The above responses represent the current facts and circumstances of the entity."]
[]
[null,"Manager's / Partner's sign-off"]

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22,3,422,4],[423,3,423,4],[424,3,424,4],[432,0,432,3],[425,0,425,3],[426,3,426,4],[427,3,427,4],[428,3,428,4],[429,3,429,4],[430,3,430,4],[431,3,431,4],[529,1,529,3],[531,0,531,3],[532,1,532,3],[533,1,533,3],[515,3,515,4],[516,3,516,4],[518,0,518,3],[519,1,523,3],[527,0,527,3],[528,1,528,3],[512,0,512,3],[513,3,513,4],[478,3,478,4],[479,3,479,4],[480,3,480,4],[481,1,481,3],[482,3,482,4],[483,3,483,4],[494,1,494,3],[495,3,495,4],[496,3,496,4],[510,3,510,4],[493,0,493,3],[506,0,506,3],[507,3,507,4],[508,3,508,4],[511,3,511,4],[484,3,484,4],[485,3,485,4],[486,0,486,3],[487,3,487,4],[488,3,488,4],[489,0,489,3],[509,3,509,4],[497,1,497,3],[498,3,498,4],[499,3,499,4],[500,0,500,3],[501,3,501,4],[502,3,502,4],[490,3,490,4],[491,3,491,4],[492,0,492,3],[152,3,152,4],[153,3,153,4],[154,3,154,4],[143,1,143,3],[144,3,144,4],[145,3,145,4],[146,3,146,4],[472,0,472,3],[505,3,505,4],[476,0,476,3],[460,3,460,4],[461,3,461,4],[462,3,462,4],[463,1,463,3],[464,3,464,4],[453,0,453,3],[454,1,454,3],[455,3,455,4],[456,3,456,4],[457,3,457,4],[458,3,458,4],[433,3,433,4],[434,3,434,4],[435,0,435,3],[176,1,176,3],[177,3,177,4],[167,3,167,4],[168,3,168,4],[169,1,169,3],[181,3,181,4],[180,3,180,4],[71,5,72,5],[73,5,80,5],[81,5,85,5],[89,5,91,5],[102,5,103,5],[123,5,124,5],[125,5,126,5],[166,3,166,4],[155,3,155,4],[156,3,156,4],[157,3,157,4],[158,3,158,4],[159,3,159,4],[160,3,160,4],[149,1,149,3],[150,3,150,4],[151,0,151,3],[163,3,163,4],[164,0,164,3],[165,1,165,3],[213,1,213,3],[214,3,214,4],[215,3,215,4],[216,3,216,4],[217,3,217,4],[218,1,218,3],[207,3,207,4],[208,3,208,4],[209,3,209,4],[210,3,210,4],[211,3,211,4],[212,3,212,4],[203,0,203,3],[196,3,196,4],[173,1,173,3],[174,3,174,4],[175,3,175,4],[192,0,192,3],[193,3,193,4],[194,3,194,4],[195,3,195,4],[222,1,222,3],[227,1,227,3],[226,3,226,4],[224,3,224,4],[228,3,228,4],[229,3,229,4],[246,3,246,4],[247,0,247,3],[244,0,244,3],[234,3,234,4],[235,1,235,3],[236,3,236,4],[237,3,237,4],[156,5,158,5],[180,5,186,5],[260,3,260,4],[261,3,261,4],[262,3,262,4],[263,0,263,3],[251,6,252,6],[253,6,254,6],[257,5,258,5],[257,6,258,6],[260,5,261,5],[260,6,261,6],[170,3,170,4],[171,3,171,4],[172,3,172,4],[161,0,161,3],[162,3,162,4],[210,5,211,5],[208,5,209,5],[245,5,246,5],[251,5,252,5],[189,3,189,4],[253,5,254,5],[248,3,248,4],[266,0,266,3],[332,6,333,6],[332,5,333,5],[336,6,338,6],[339,5,341,5],[339,6,341,6],[304,5,305,5],[304,6,305,6],[327,5,328,5],[311,5,312,5],[309,5,310,5],[327,6,328,6],[284,5,285,5],[284,6,285,6],[287,5,289,5],[287,6,289,6],[291,5,292,5],[291,6,292,6],[300,5,302,5],[337,3,337,4],[338,3,338,4],[339,3,339,4],[340,3,340,4],[341,3,341,4],[352,5,356,5],[352,6,356,6],[350,5,351,5],[350,6,351,6],[347,5,348,5],[347,6,348,6],[345,5,346,5],[345,6,346,6],[336,5,338,5],[386,6,392,6],[394,5,395,5],[394,6,395,6],[361,5,362,5],[361,6,362,6],[358,5,359,5],[358,6,359,6],[364,5,365,5],[364,6,365,6],[367,5,368,5],[367,6,368,6],[370,5,371,5],[370,6,371,6],[383,5,384,5],[383,6,384,6],[377,5,380,5],[377,6,380,6],[381,5,382,5],[381,6,382,6],[386,5,392,5],[407,6,408,6],[409,5,410,5],[409,6,410,6],[433,5,434,5],[433,6,434,6],[418,5,419,5],[418,6,419,6],[416,5,417,5],[416,6,417,6],[407,5,408,5],[487,5,488,5],[484,5,485,5],[459,5,460,5],[457,5,458,5],[473,5,474,5],[477,5,478,5],[297,5,298,5],[277,5,278,5],[473,3,473,4],[474,3,474,4],[475,0,475,3],[477,3,477,4],[465,1,465,3],[469,1,469,3],[470,3,470,4],[459,3,459,4],[291,3,291,4],[280,0,280,3],[281,3,281,4],[282,0,282,3],[283,1,283,3],[284,3,285,4],[286,1,286,3],[471,3,471,4],[504,5,505,5],[501,5,502,5],[436,5,437,5],[438,5,439,5],[445,0,445,3],[515,6,516,6],[487,6,488,6],[504,6,505,6],[501,6,502,6],[508,5,510,5],[508,6,510,6],[513,5,514,5],[513,6,514,6],[515,5,516,5],[477,6,478,6],[484,6,485,6],[436,6,437,6],[438,6,439,6],[459,6,460,6],[457,6,458,6],[473,6,474,6],[514,3,514,4],[503,3,503,4],[504,3,504,4]]}
[null,null,null,null,null,null,null,"guidance","Handbook",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D1","v":0}]
["Financial Statement Disclosure Checklist",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["Updated to October 2014 (CPA Canada Handbook – Accounting Part II No. 11)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,"Financial Statements in compliance?\nYes, No, N/A","Comments/ Reference","All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["Consider whether the following CPA Canada Handbook Part II  Disclosure Requirements have been satisfactorily met.",null,null,null,"Show/Hide guidance",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["General Accounting",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["First-time adoption (1500.35-37)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1500.35 In the year of adoption of accounting standards for private enterprises, an entity shall disclose:",null,null,null,1500,"All",null,null,null,null,null,null,null,null,null,null,null,"1500.35 In the year of adoption of accounting standards for private enterprises, an entity shall disclose:"]
[null,null,null,"(a) the amount of each charge to retained earnings at the date of transition to accounting standards for private enterprises resulting from the adoption of these standards and the reason therefor; and\n(b) a reconciliation of the net income reported in the entity's most recent previously issued financial statements to its net income under accounting standards for private enterprises for the same period.",null,null,null,1500,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the amount of each charge to retained earnings at the date of transition to accounting standards for private enterprises resulting from the adoption of these standards and the reason therefor; and\n(b) a reconciliation of the net income reported in the entity's most recent previously issued financial statements to its net income under accounting standards for private enterprises for the same period."]
[null,null,"●","1500.36 The disclosures required by paragraph 1500.35 shall give sufficient detail to enable users to understand the material adjustments to the balance sheet and income statement. If an entity presented a cash flow statement under its previous accounting policies, it shall explain the material adjustments to the cash flow statement.",null,null,null,1500,"All",null,null,null,null,null,null,null,null,null,null,null,"1500.36 The disclosures required by paragraph 1500.35 shall give sufficient detail to enable users to understand the material adjustments to the balance sheet and income statement. If an entity presented a cash flow statement under its previous accounting policies, it shall explain the material adjustments to the cash flow statement."]
[null,null,"●","1500.37 When an enterprise elects to use one or more of the exemptions in paragraphs 1500.10-.25, it shall disclose the exemptions used.",null,null,null,1500,"All",null,null,null,null,null,null,null,null,null,null,null,"1500.37 When an enterprise elects to use one or more of the exemptions in paragraphs 1500.10-.25, it shall disclose the exemptions used."]
["Accounting policies (1505.03, .06)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1505.03 A clear and concise description of the significant accounting policies of an enterprise shall be included as an integral part of the financial statements.",null,null,null,1505,"All",null,null,null,null,null,null,null,null,null,null,null,"1505.03 A clear and concise description of the significant accounting policies of an enterprise shall be included as an integral part of the financial statements."]
[null,null,"●","1505.06 As a minimum, disclosure of information on accounting policies shall be provided in the following situations:",null,null,null,1505,"All",null,null,null,null,null,null,null,null,null,null,null,"1505.06 As a minimum, disclosure of information on accounting policies shall be provided in the following situations:"]
[null,null,null,"(a) when a selection has been made from alternative acceptable accounting principles and methods; \n(b) when there are accounting principles and methods used that are peculiar to an industry in which an enterprise operates, even if such accounting principles and methods are predominantly followed in that industry. ",null,null,null,1505,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) when a selection has been made from alternative acceptable accounting principles and methods; \n(b) when there are accounting principles and methods used that are peculiar to an industry in which an enterprise operates, even if such accounting principles and methods are predominantly followed in that industry. "]
["The following lists the most common accounting policies, however, other standards may require disclosure of specific accounting policies.",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Cash and cash equivalents (1540.43) ",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.43 An enterprise shall disclose the policy that it adopts in determining the composition of cash and cash equivalents and present a reconciliation of the amounts presented in its cash flow statement with the equivalent items presented in the balance sheet. ",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.43 An enterprise shall disclose the policy that it adopts in determining the composition of cash and cash equivalents and present a reconciliation of the amounts presented in its cash flow statement with the equivalent items presented in the balance sheet. "]
[null,"Employee future benefits (3461.026)",null,null,"Hide",null,null,"All",3461]
[null,null,"●","3461.026 An entity shall make an accounting policy choice to account for its defined benefit plans using either:",null,null,null,3461,3461]
[null,null,null,"(a) the immediate recognition approach described in paragraphs 3461.027-.040; or\n(b) the deferral and amortization approach described in paragraphs 3461.041-.139.",null,null,null,3461,3461]
[null,null,null,"The entity shall apply the same approach to all of its defined benefit plans. In making this accounting policy choice, the entity need not meet the criterion in paragraph 1506.06(b), Accounting Changes.",null,null,null,3461,3461]
[null,"Employee future benefits (3462.029)",null,null,"Hide",null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3462.029 An entity shall measure the defined benefit obligation for each of its defined benefit plans as of the balance sheet date using either:",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"3462.029 An entity shall measure the defined benefit obligation for each of its defined benefit plans as of the balance sheet date using either:"]
[null,null,null,"(a) the most recently completed actuarial valuation prepared for funding purposes (but not one prepared using a solvency, wind-up, or similar valuation basis) for plans for which such a valuation has been prepared; or \n(b) a separate actuarial valuation prepared for accounting purposes as described in paragraphs 3462.035 -.061.",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"(a) the most recently completed actuarial valuation prepared for funding purposes (but not one prepared using a solvency, wind-up, or similar valuation basis) for plans for which such a valuation has been prepared; or \n(b) a separate actuarial valuation prepared for accounting purposes as described in paragraphs 3462.035 -.061."]
[null,null,null,"For defined benefit plans for which a funding valuation as described in (a) has been prepared, the entity shall make an accounting policy choice to measure its defined benefit plan obligation using that funding valuation or a separate actuarial valuation prepared for accounting purposes. The entity applies that same choice to all of those plans. In making this choice, the entity need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06 (b). For plans for which no such funding valuation has been prepared, the entity shall measure the defined benefit obligation using an actuarial valuation prepared for accounting purposes in accordance with (b).",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"For defined benefit plans for which a funding valuation as described in (a) has been prepared, the entity shall make an accounting policy choice to measure its defined benefit plan obligation using that funding valuation or a separate actuarial valuation prepared for accounting purposes. The entity applies that same choice to all of those plans. In making this choice, the entity need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06 (b). For plans for which no such funding valuation has been prepared, the entity shall measure the defined benefit obligation using an actuarial valuation prepared for accounting purposes in accordance with (b)."]
[null,"Goodwill and intangible assets (3064.40)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3064.40 In accounting for expenditures on internally generated intangible assets during the development phase, an entity shall make an accounting policy choice to either:      \n(a) expense such expenditures as incurred; or      \n(b) capitalize such expenditures as an intangible asset (provided the criteria in paragraph 3064.40 are met).      \n                   \nThis accounting policy choice shall be applied consistently to expenditures on all internal projects in the development phase. In making this accounting policy choice, the entity need not meet the criterion in paragraph 1506.06(b).",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.40 In accounting for expenditures on internally generated intangible assets during the development phase, an entity shall make an accounting policy choice to either:      \n(a) expense such expenditures as incurred; or      \n(b) capitalize such expenditures as an intangible asset (provided the criteria in paragraph 3064.40 are met).      \n                   \nThis accounting policy choice shall be applied consistently to expenditures on all internal projects in the development phase. In making this accounting policy choice, the entity need not meet the criterion in paragraph 1506.06(b)."]
[null,"Guarantees (AcG 14.10)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG14.10 Disclosure of accounting policies for the recognition and measurement of guarantee liabilities is provided in accordance with section 1505.",null,null,null,"AcG 14","All",null,null,null,null,null,null,null,null,null,null,null,"AcG14.10 Disclosure of accounting policies for the recognition and measurement of guarantee liabilities is provided in accordance with section 1505."]
[null,"Income taxes (3465.03)",null,null,"Hide",null,null,"All",3465,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3465.03 An enterprise shall make an accounting policy choice to account for income taxes using either:      \n(a) the taxes payable method; or      \n(b) the future income taxes method.      \n\nIn making this accounting policy choice, the entity need not meet the criterion in Accounting Changes, paragraph 1506.06(b).",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.03 An enterprise shall make an accounting policy choice to account for income taxes using either:      \n(a) the taxes payable method; or      \n(b) the future income taxes method.      \n\nIn making this accounting policy choice, the entity need not meet the criterion in Accounting Changes, paragraph 1506.06(b)."]
[null,"Interests in joint ventures (3055.17)",null,null,"Hide",null,null,"All",3055,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3055.17 A venturer shall make an accounting policy choice to account for its interests in joint ventures using:      \n(a) the proportionate consolidation method;      \n(b) the equity method (as defined in Section 3051); or      \n(c) the cost method (as defined in Section 3051).      \n\nA venturer shall account for all investments within the scope of this Section using the same method. In making this accounting policy choice,              \nthe entity need not meet the criterion in paragraph 1506.06(b).",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.17 A venturer shall make an accounting policy choice to account for its interests in joint ventures using:      \n(a) the proportionate consolidation method;      \n(b) the equity method (as defined in Section 3051); or      \n(c) the cost method (as defined in Section 3051).      \n\nA venturer shall account for all investments within the scope of this Section using the same method. In making this accounting policy choice,              \nthe entity need not meet the criterion in paragraph 1506.06(b)."]
[null,"Joint Arrangements (3056.17, .18 and .29)",null,null,"Hide",null,null,"All",3056,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D36","v":0}]
[null,null,"●","3056.17 An investor in a jointly controlled operation in which the investor has joint control shall recognize:\n(a) in its balance sheet, the assets that it controls and the liabilities that it incurs; and\n(b) in its income statement, its share of the revenue of the joint arrangement and its share of the expenses incurred by the joint arrangement.\n",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.17 An investor in a jointly controlled operation in which the investor has joint control shall recognize:\n(a) in its balance sheet, the assets that it controls and the liabilities that it incurs; and\n(b) in its income statement, its share of the revenue of the joint arrangement and its share of the expenses incurred by the joint arrangement.\n"]
[null,null,"●","3056.18 An investor in jointly controlled assets in which the investor has joint control shall recognize:\n(a) in its balance sheet, its share of the jointly controlled assets and its share of any liabilities incurred jointly with the other investors in relation to the joint arrangement; and\n(b) in its income statement, any revenue from the sale or use of its share of the output of the joint arrangement, and its share of any expenses incurred by the joint arrangement. \n",null,null,null,3056,3056,null,"x"]
[null,null,"●","3056.29 An investor with an interest in a jointly controlled enterprise shall make an accounting policy choice to:\n(a) account for all such interests using the equity method (as defined in INVESTMENTS, Section 3051); \n(b) account for all such interests using the cost method (as defined in INVESTMENTS, Section 3051); or\n(c) perform an analysis of each such interest and determine whether it represents a right to the net assets or to the individual assets and obligations for the individual liabilities relating to the joint arrangement and:\n(i) account for all interests in the net assets of a jointly controlled enterprise in accordance with either paragraph 3056.29(a) or (b); and\n(ii) account for all interests representing rights to the individual assets and obligations for the individual liabilities relating to a joint arrangement in accordance with paragraphs 3056.17-.18.\nAn investor shall account for all interests in jointly controlled enterprises using the same method (i.e., in accordance with either paragraphs 3056.29(a), (b) or (c)).  In making this accounting policy choice, the investor need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.29 An investor with an interest in a jointly controlled enterprise shall make an accounting policy choice to:\n(a) account for all such interests using the equity method (as defined in INVESTMENTS, Section 3051); \n(b) account for all such interests using the cost method (as defined in INVESTMENTS, Section 3051); or\n(c) perform an analysis of each such interest and determine whether it represents a right to the net assets or to the individual assets and obligations for the individual liabilities relating to the joint arrangement and:\n(i) account for all interests in the net assets of a jointly controlled enterprise in accordance with either paragraph 3056.29(a) or (b); and\n(ii) account for all interests representing rights to the individual assets and obligations for the individual liabilities relating to a joint arrangement in accordance with paragraphs 3056.17-.18.\nAn investor shall account for all interests in jointly controlled enterprises using the same method (i.e., in accordance with either paragraphs 3056.29(a), (b) or (c)).  In making this accounting policy choice, the investor need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n"]
[null,"Inventory measurement (3031.35a)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3031.35a The financial statements shall disclose the accounting policies adopted in measuring inventories, including the cost formula used.",null,null,null,3031,"All",null,null,null,null,null,null,null,null,null,null,null,"3031.35a The financial statements shall disclose the accounting policies adopted in measuring inventories, including the cost formula used."]
[null,"Investments (3051.05)",null,null,"Hide",null,null,"All","3051-NotRevised",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3051.05 An investor that is able to exercise significant influence over an investee that is not a subsidiary as defined in Section 1590, a joint venture as defined in Section 3055, or a variable interest entity consolidated in accordance with AcG-15, Consolidation of Variable Interest Entities, shall make an accounting policy choice to account for the investment using either:       \n(a) the equity method; or       \n(b) the cost method.       \n                    \nAn investor shall account for all investments within the scope of this Section using the same method. In making this accounting policy choice, an investor need not meet the criterion in paragraph 1506.06(b).",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,"Investments (3051.06)",null,null,"Hide",null,null,"All","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D44","v":0}]
[null,null,"●","3051.06 An investor that is able to exercise significant influence over an investee shall make an accounting policy choice to account for the investment using either:\n(a) the equity method; or\n(b) the cost method.\n An investor shall account for all investments subject to significant influence using the same method. In making this accounting policy choice, an investor need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.06 An investor that is able to exercise significant influence over an investee shall make an accounting policy choice to account for the investment using either:\n(a) the equity method; or\n(b) the cost method.\n An investor shall account for all investments subject to significant influence using the same method. In making this accounting policy choice, an investor need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n"]
[null,"Revenue (3400.31)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3400.31 An enterprise shall disclose its revenue recognition policy. If an enterprise has different policies for different types of revenue transactions, including non-monetary (barter) sales, the policy for each material type of transaction shall be disclosed. If sales transactions have multiple elements, such as a product and service, the enterprise shall clearly state the accounting policy for each element as well as how multiple elements are determined and valued.",null,null,null,3400,"All",null,null,null,null,null,null,null,null,null,null,null,"3400.31 An enterprise shall disclose its revenue recognition policy. If an enterprise has different policies for different types of revenue transactions, including non-monetary (barter) sales, the policy for each material type of transaction shall be disclosed. If sales transactions have multiple elements, such as a product and service, the enterprise shall clearly state the accounting policy for each element as well as how multiple elements are determined and valued."]
[null,"Stock-based compensation (3870.65)",null,null,"Hide",null,null,"All",3870,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3870.65 The annual financial statements of an enterprise shall disclose the enterprise's accounting policy for stock-based compensation. ",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"3870.65 The annual financial statements of an enterprise shall disclose the enterprise's accounting policy for stock-based compensation. "]
[null,"Subsidiaries (1590.15 and .23)",null,null,"Hide",null,null,"All",1590,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1590.15 An enterprise shall make an accounting policy choice to either: \n(a) consolidate its subsidiaries; or \n(b) account for its subsidiaries using: the equity method (see Section 3051); or the cost method (see Section 3051).\n \nAn enterprise choosing the cost or equity method shall provide the disclosures required by Section 3051 . All subsidiaries shall be accounted for using the same method. In making this accounting policy choice, the entity need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06 (b). \n",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.15 An enterprise shall make an accounting policy choice to either: \n(a) consolidate its subsidiaries; or \n(b) account for its subsidiaries using: the equity method (see Section 3051); or the cost method (see Section 3051).\n \nAn enterprise choosing the cost or equity method shall provide the disclosures required by Section 3051 . All subsidiaries shall be accounted for using the same method. In making this accounting policy choice, the entity need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06 (b). \n"]
[null,null,"Non-consolidated financial statements (1590.23)",null,"Hide",null,null,"All",1590]
[null,null,"●","1590.23 When an enterprise applies the accounting policy choice as set out in paragraph 1590.15 (b), it shall describe its financial statements as being prepared on a non-consolidated basis, and each statement shall be labelled accordingly. \n",null,null,null,1590,1590]
[null,"Subsidiaries (1591.24, .25 and .28)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D54","v":0}]
[null,null,"●","1591.24 An enterprise shall make an accounting policy choice to either:\n\n(a)   consolidate its subsidiaries (see CONSOLIDATED FINANCIAL STATEMENTS, Section 1601);or\n(b)   account for its subsidiaries that are:\n\n(i)   controlled through voting interests, potential voting interests, or a combination thereof, using the equity method (see INVESTMENTS, Section 3051) or the cost method (see INVESTMENTS, Section 3051); and\n(ii)  controlled through contractual arrangements or in combination with voting interests, potential voting interests, or a combination thereof, according to the nature of contractual arrangements in accordance with the applicable Section, such as a lease (see LEASES, Section 3065), a financial asset or a financial liability (see FINANCIAL INSTRUMENTS, Section 3856) or voting interest in item (i).\n\nIn making this accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D55","v":"1591.24 An enterprise shall make an accounting policy choice to either:\n\n(a)   consolidate its subsidiaries (see CONSOLIDATED FINANCIAL STATEMENTS, Section 1601);or\n(b)   account for its subsidiaries that are:\n\n(i)   controlled through voting interests, potential voting interests, or a combination thereof, using the equity method (see INVESTMENTS, Section 3051) or the cost method (see INVESTMENTS, Section 3051); and\n(ii)  controlled through contractual arrangements or in combination with voting interests, potential voting interests, or a combination thereof, according to the nature of contractual arrangements in accordance with the applicable Section, such as a lease (see LEASES, Section 3065), a financial asset or a financial liability (see FINANCIAL INSTRUMENTS, Section 3856) or voting interest in item (i).\n\nIn making this accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).\n"}]
[null,null,"●","1591.25 An enterprise choosing the cost or equity method shall apply the chosen method consistently. For example, on enterprise that accounts for its subsidiaries using the cost or equity method shall apply that method in accounting for a change in its ownership in a subsidiary. An enterprise choosing the cost or equity method shall provide the disclosures required by INVESTMENTS, Section 3051. All subsidiaries shall be accounted for using the same method. In making the accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D56","v":"1591.25 An enterprise choosing the cost or equity method shall apply the chosen method consistently. For example, on enterprise that accounts for its subsidiaries using the cost or equity method shall apply that method in accounting for a change in its ownership in a subsidiary. An enterprise choosing the cost or equity method shall provide the disclosures required by INVESTMENTS, Section 3051. All subsidiaries shall be accounted for using the same method. In making the accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b)."}]
[null,null,"Non-consolidated financial statements (1591.28)",null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D57","v":0}]
[null,null,"●","1591.28 When an enterprise applies the accounting policy choice as set out in paragraph 1591.24(b)(i), it shall describe its financial statements as being prepared on a non­consolidated basis, and each statement shall be labelled accordingly.\n",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,"1591.28 When an enterprise applies the accounting policy choice as set out in paragraph 1591.24(b)(i), it shall describe its financial statements as being prepared on a non­consolidated basis, and each statement shall be labelled accordingly.\n"]
[null,"Transfer of receivables (3856.40b)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.40b If an entity has transferred financial assets during the period and accounts for the transfer as a sale, it shall disclose the accounting policies for:\n(i) initially measuring any retained interest (including the methodology used in determining its fair value); and       \n(ii) subsequently measuring the retained interest.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.40b If an entity has transferred financial assets during the period and accounts for the transfer as a sale, it shall disclose the accounting policies for:\n(i) initially measuring any retained interest (including the methodology used in determining its fair value); and       \n(ii) subsequently measuring the retained interest."]
["Accounting changes (1506.34-37)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Change in accounting policies (1506.34-.35)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1506.34 When initial application of a primary source of GAAP has an effect on the current period or any prior period or would have such an effect              \nexcept that it is impracticable to determine the amount of the adjustment, an entity shall disclose:       \n(a) the title of the primary source of GAAP;       \n(b) when applicable, that the change in accounting policy is made in accordance with its transitional provisions;       \n(c) the nature of the change in accounting policy;       \n(d) when applicable, a description of the transitional provisions;       \n(e) for the current period, to the extent practicable, the amount of the adjustment for each financial statement line item affected;       \n(f) the amount of the adjustment relating to periods before those presented, to the extent practicable; and       \n(g) if retrospective application required by paragraph 1506.10(a) or (b) is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied.       \n                    \nFinancial statements of subsequent periods need not repeat these disclosures.",null,null,null,1506,"All",null,null,null,null,null,null,null,null,null,null,null,"1506.34 When initial application of a primary source of GAAP has an effect on the current period or any prior period or would have such an effect              \nexcept that it is impracticable to determine the amount of the adjustment, an entity shall disclose:       \n(a) the title of the primary source of GAAP;       \n(b) when applicable, that the change in accounting policy is made in accordance with its transitional provisions;       \n(c) the nature of the change in accounting policy;       \n(d) when applicable, a description of the transitional provisions;       \n(e) for the current period, to the extent practicable, the amount of the adjustment for each financial statement line item affected;       \n(f) the amount of the adjustment relating to periods before those presented, to the extent practicable; and       \n(g) if retrospective application required by paragraph 1506.10(a) or (b) is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied.       \n                    \nFinancial statements of subsequent periods need not repeat these disclosures."]
[null,null,"●","1506.35 When a voluntary change in accounting policy has an effect on the current period or any prior period or would have an effect on that period except that it is impracticable to determine the amount of the adjustment, an entity shall disclose:        \n(a) the nature of the change in accounting policy;        \n(b) the reasons why applying the new accounting policy provides reliable and more relevant information (see paragraph 1506.06), unless an accounting policy choice was allowed under the Sections listed in paragraph 1506.09, in which case the entity shall explain why it made the accounting policy choice;        \n(c) for the current period, to the extent practicable, the amount of the adjustment for each financial statement line item affected;        \n(d) the amount of the adjustment relating to periods before those presented, to the extent practicable; and        \n(e) if retrospective application is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied.        \n\nFinancial statements of subsequent periods need not repeat these disclosures.",null,null,null,1506,"All",null,null,null,null,null,null,null,null,null,null,null,"1506.35 When a voluntary change in accounting policy has an effect on the current period or any prior period or would have an effect on that period except that it is impracticable to determine the amount of the adjustment, an entity shall disclose:        \n(a) the nature of the change in accounting policy;        \n(b) the reasons why applying the new accounting policy provides reliable and more relevant information (see paragraph 1506.06), unless an accounting policy choice was allowed under the Sections listed in paragraph 1506.09, in which case the entity shall explain why it made the accounting policy choice;        \n(c) for the current period, to the extent practicable, the amount of the adjustment for each financial statement line item affected;        \n(d) the amount of the adjustment relating to periods before those presented, to the extent practicable; and        \n(e) if retrospective application is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied.        \n\nFinancial statements of subsequent periods need not repeat these disclosures."]
[null,"Change in accounting estimates (1506.36)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1506.36 An entity shall disclose the nature and amount of a change in an accounting estimate that has an effect in the current period.\n              \n",null,null,null,1506,"All",null,null,null,null,null,null,null,null,null,null,null,"1506.36 An entity shall disclose the nature and amount of a change in an accounting estimate that has an effect in the current period.\n              \n"]
[null,"Errors (1506.37)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1506.37 In applying paragraph 1506.27, an entity shall disclose the following:",null,null,null,1506,"All",null,null,null,null,null,null,null,null,null,null,null,"1506.37 In applying paragraph 1506.27, an entity shall disclose the following:"]
[null,null,null,"(a) the nature of the prior period error;\n(b) for each prior period presented, the amount of the correction for each financial statement line item affected; and\n(c) the amount of the correction at the beginning of the earliest prior period presented.\n\nFinancial statements of subsequent periods need not repeat these disclosures.",null,null,null,1506,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the nature of the prior period error;\n(b) for each prior period presented, the amount of the correction for each financial statement line item affected; and\n(c) the amount of the correction at the beginning of the earliest prior period presented.\n\nFinancial statements of subsequent periods need not repeat these disclosures."]
["Balance sheet (1521.02-.06)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1521.02 The balance sheet shall present fairly, in accordance with generally accepted accounting principles, the financial position as at the period end.",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"1521.02 The balance sheet shall present fairly, in accordance with generally accepted accounting principles, the financial position as at the period end."]
[null,null,"●","1521.03 The balance sheet shall distinguish the following:",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"1521.03 The balance sheet shall distinguish the following:"]
[null,null,null,"(a) current assets (see Section 1510);\n(b) long-term assets;\n(c) total assets;\n(d) current liabilities (see Section 1510);\n(e) long-term liabilities;\n(f) total liabilities;\n(g) equity; and\n(h) total liabilities and equity.",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) current assets (see Section 1510);\n(b) long-term assets;\n(c) total assets;\n(d) current liabilities (see Section 1510);\n(e) long-term liabilities;\n(f) total liabilities;\n(g) equity; and\n(h) total liabilities and equity."]
[null,null,"●","1521.04 The following assets should be separately presented:",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"1521.04 The following assets should be separately presented:"]
[null,null,null,"(a) cash and cash equivalents (see Section 1510);\n(b) trade and other receivables (see Section 1510);\n(c) government assistance receivable (see Section 3800);\n(d) prepaid expenses (see Section 1510);\n(e) other financial assets (see Section 3856);\n(f) inventories (see Section 3031);\n(g) investments in non-consolidated subsidiaries and non-proportionately consolidated joint ventures (see Section 1590, and Section 3055) showing separately:",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) cash and cash equivalents (see Section 1510);\n(b) trade and other receivables (see Section 1510);\n(c) government assistance receivable (see Section 3800);\n(d) prepaid expenses (see Section 1510);\n(e) other financial assets (see Section 3856);\n(f) inventories (see Section 3031);\n(g) investments in non-consolidated subsidiaries and non-proportionately consolidated joint ventures (see Section 1590, and Section 3055) showing separately:"]
[null,null,null,"(i) investments measured using the cost method;\n(ii) investments measured using the equity method; and\n(iii) investments measured at fair value;",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) investments measured using the cost method;\n(ii) investments measured using the equity method; and\n(iii) investments measured at fair value;"]
[null,null,null,"(h) all other investments showing separately:",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(h) all other investments showing separately:"]
[null,null,null,"(i) investments measured using the cost method (see Sections 3051 and 3856);\n(ii) investments measured using the equity method (see Section 3051); and\n(iii) investments measured at fair value (see Section 3856);",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D78","v":"(i) investments measured using the cost method (see Sections 3051 and 3856);\n(ii) investments measured using the equity method (see Section 3051); and\n(iii) investments measured at fair value (see Section 3856);"}]
[null,null,null,"(i) property, plant and equipment (see Section 3061);\n(j) intangible assets (see Section 3064);\n(k) goodwill (see Section 3064);\n(l) assets for current income taxes (see Section 3465);\n(m) assets for future income taxes (see Section 3465);\n(n) long-lived assets and disposal groups classified as held for sale (see Section 3475); and",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) property, plant and equipment (see Section 3061);\n(j) intangible assets (see Section 3064);\n(k) goodwill (see Section 3064);\n(l) assets for current income taxes (see Section 3465);\n(m) assets for future income taxes (see Section 3465);\n(n) long-lived assets and disposal groups classified as held for sale (see Section 3475); and"]
[null,null,null,"(o) accrued benefit assets (see Section 3461).",null,null,null,1521,3461]
[null,null,null,"(o) defined benefit assets (see Section 3462).",null,null,null,1521,3462]
[null,null,"●","1521.05 The following liabilities shall be separately presented:",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"1521.05 The following liabilities shall be separately presented:"]
[null,null,null,"(a) main classes of current liabilities (see 1510.11);\n(b) liabilities for future income taxes (see Section 3465);;\n(c) liabilities of disposal groups classified as held for sale (see Section 3475);\n(d) obligations under capital leases (see Section 3065);",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) main classes of current liabilities (see 1510.11);\n(b) liabilities for future income taxes (see Section 3465);;\n(c) liabilities of disposal groups classified as held for sale (see Section 3475);\n(d) obligations under capital leases (see Section 3065);"]
[null,null,null,"(e) accrued benefit liability (see Section 3461);",null,null,null,1521,3461]
[null,null,null,"(e) defined benefit liability (see Section 3462);",null,null,null,1521,3462]
[null,null,null,"(f) long-term debt (see Section 3856);\n(g) asset retirement obligations (see Section 3110); and\n(h) other financial liabilities.",null,null,null,1521,"All"]
[null,null,"●","1521.06 Equity shall be presented in accordance with the requirements of Section 3251.",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,"1521.06 Equity shall be presented in accordance with the requirements of Section 3251."]
["Business combinations (1582.61)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Completed transactions (1582.61)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1582.61 The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:",null,null,null,1582,"All",null,null,null,null,null,null,null,null,null,null,null,"1582.61 The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:"]
[null,null,null,"(a) during the current reporting period; or\n(b) after the end of the reporting period but before the financial statements are completed.",null,null,null,1582,"All"]
[null,null,null,"To meet the objective in 1582.61, refer to 1582.62 - .65.",null,null,null,1582,"All",null,null,null,null,null,null,null,null,null,null,null,"To meet the objective in 1582.61, refer to 1582.62 - .65."]
["Cash flow statement (1540.03, .12, .20, .23, .25, .27-.28, .31, .34, .38, .41, .44, .47-.48 and 3110.A32)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"General (1540.03)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.03 A cash flow statement shall be presented as an integral part of the financial statements for each period for which financial statements are presented.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.03 A cash flow statement shall be presented as an integral part of the financial statements for each period for which financial statements are presented."]
[null,"Classification of cash flows (1540.12)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.12 The cash flow statement shall report cash flows during the period classified by operating, investing and financing activities.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.12 The cash flow statement shall report cash flows during the period classified by operating, investing and financing activities."]
[null,"Cash flows from operating activities (1540.20)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.20 An enterprise shall report cash flows from operating activities using either the direct method or the indirect method.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.20 An enterprise shall report cash flows from operating activities using either the direct method or the indirect method."]
[null,"Cash flows from financing and investing activities (1540.23)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.23 An enterprise shall present separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 1540.25-.26 are presented on a net basis.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.23 An enterprise shall present separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 1540.25-.26 are presented on a net basis."]
[null,"Cash flows on a net basis (1540.25)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.25 Cash flows arising from each of the following operating, investing or financing activities may be reported on a net basis:",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.25 Cash flows arising from each of the following operating, investing or financing activities may be reported on a net basis:"]
[null,null,null,"(a) cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the enterprise; and\n(b) cash receipts and payments for items in which the turnover is quick, the amounts are large and the maturities are short.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the enterprise; and\n(b) cash receipts and payments for items in which the turnover is quick, the amounts are large and the maturities are short."]
[null,"Foreign currency cash flows (1540.27-.28)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1540.27 Cash flows arising from transactions in a foreign currency shall be recorded in an enterprise's reporting currency by applying to the foreign currency amount the exchange rate between the reporting currency and the foreign currency at the date of the cash flow. \n",null,null,null,1540,"All"]
[null,null,"●","1540.28 The cash flows of integrated foreign operations, as well as those arising from the investing and financing activities of self-sustaining foreign operations, shall be translated at the exchange rates between the reporting currency and the foreign currency at the dates of the cash flows. Cash flows from the operating activities of self-sustaining foreign operations shall be translated at the exchange rates at which the respective items are translated for income statement purposes.",null,null,null,1540,"All"]
[null,"Interest and dividends (1540.31)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.31 Cash flows from interest and dividends received and paid and included in the determination of net income shall be classified as cash flows from operating activities. Interest and dividends not included in the determination of net income shall be classified according to their nature. Dividends and interest paid and charged to retained earnings shall be presented separately as cash flows used in financing activities. Cash flows from dividends paid by subsidiaries to non-controlling interests shall be presented separately as cash flows used in financing activities.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.31 Cash flows from interest and dividends received and paid and included in the determination of net income shall be classified as cash flows from operating activities. Interest and dividends not included in the determination of net income shall be classified according to their nature. Dividends and interest paid and charged to retained earnings shall be presented separately as cash flows used in financing activities. Cash flows from dividends paid by subsidiaries to non-controlling interests shall be presented separately as cash flows used in financing activities."]
[null,"Income taxes (1540.34)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.34 Cash flows arising from income taxes shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities, in which case they may be classified accordingly. ",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.34 Cash flows arising from income taxes shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities, in which case they may be classified accordingly. "]
[null,"Business combinations and disposals of business units (1540.38, 47) ",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D112","v":0}]
[null,null,"●","1540.38 The aggregate cash flows arising from each of business combinations and disposals of business units shall be presented separately and classified as cash flows from investing activities.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D113","v":"1540.38 The aggregate cash flows arising from each of business combinations and disposals of business units shall be presented separately and classified as cash flows from investing activities."}]
[null,null,"●","1540.47 An enterprise shall disclose, in aggregate, in respect of both business combinations and disposals of business units during the period:",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D114","v":"1540.47 An enterprise shall disclose, in aggregate, in respect of both business combinations and disposals of business units during the period:"}]
[null,null,null,"(a) the total purchase or disposal consideration;\n(b) the portion of the purchase or disposal consideration composed of cash and cash equivalents;\n(c) the amount of cash and cash equivalents acquired or disposed of; and\n(d) the total assets, other than cash or cash equivalents, and total liabilities acquired or disposed of. ",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D115","v":"(a) the total purchase or disposal consideration;\n(b) the portion of the purchase or disposal consideration composed of cash and cash equivalents;\n(c) the amount of cash and cash equivalents acquired or disposed of; and\n(d) the total assets, other than cash or cash equivalents, and total liabilities acquired or disposed of. "}]
[null,"Non-cash transactions (1540.41)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1540.41 Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a cash flow statement. \n",null,null,null,1540,"All"]
[null,"Cash and cash equivalents (1540.44)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D118","v":0}]
[null,null,"●","1540.44 An enterprise shall disclose the amount of cash and cash equivalents for which use is restricted. ",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D119","v":"1540.44 An enterprise shall disclose the amount of cash and cash equivalents for which use is restricted. "}]
[null,"Non-cash transactions (1540.48)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1540.48 Investing and financing transactions that do not require the use of cash or cash equivalents shall be disclosed in the notes to the financial statements in a way that provides all the relevant information about these investing and financing activities.",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,"1540.48 Investing and financing transactions that do not require the use of cash or cash equivalents shall be disclosed in the notes to the financial statements in a way that provides all the relevant information about these investing and financing activities."]
["Comprehensive revaluation of assets and liabilities (1625.45-.48)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Acquisition of an enterprise - push-down accounting (1625.45-.46)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1625.45 In the period that push-down accounting has been first applied the financial statements shall disclose the following:",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"1625.45 In the period that push-down accounting has been first applied the financial statements shall disclose the following:"]
[null,null,null,"(a) the date push-down accounting was applied, and the date or dates of the purchase transaction or transactions that led to the application of push-down accounting;\n(b) a description of the situation resulting in the application of push-down accounting; and\n(c) the amount of the change in each major class of assets, liabilities and shareholders' equity arising from the application of push-down accounting.",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the date push-down accounting was applied, and the date or dates of the purchase transaction or transactions that led to the application of push-down accounting;\n(b) a description of the situation resulting in the application of push-down accounting; and\n(c) the amount of the change in each major class of assets, liabilities and shareholders' equity arising from the application of push-down accounting."]
[null,null,"●","1625.46 In the fiscal period that push-down accounting has been applied, and the following fiscal period the financial statements shall disclose:",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"1625.46 In the fiscal period that push-down accounting has been applied, and the following fiscal period the financial statements shall disclose:"]
[null,null,null,"(a) the date push-down accounting was applied;\n(b) the amount of the revaluation adjustment and the shareholders' equity account in which the revaluation adjustment was recorded; and\n(c) the amount of retained earnings reclassified and the shareholders' equity account to which it was reclassified.",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the date push-down accounting was applied;\n(b) the amount of the revaluation adjustment and the shareholders' equity account in which the revaluation adjustment was recorded; and\n(c) the amount of retained earnings reclassified and the shareholders' equity account to which it was reclassified."]
[null,"Financial reorganization (1625.47-.48)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1625.47 When an enterprise's assets and liabilities have been comprehensively revalued as a result of a financial reorganization, the financial statements for the period in which the financial reorganization took place shall disclose the following:",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"1625.47 When an enterprise's assets and liabilities have been comprehensively revalued as a result of a financial reorganization, the financial statements for the period in which the financial reorganization took place shall disclose the following:"]
[null,null,null,"(a) the date of the financial reorganization;\n(b) a description of the financial reorganization; and\n(c) the amount of the change in each major class of assets, liabilities and shareholders' equity resulting from the financial reorganization.",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the date of the financial reorganization;\n(b) a description of the financial reorganization; and\n(c) the amount of the change in each major class of assets, liabilities and shareholders' equity resulting from the financial reorganization."]
[null,null,"●","1625.48 In the fiscal period a financial reorganization has been undertaken, and the following fiscal period, the financial statements shall disclose:",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"1625.48 In the fiscal period a financial reorganization has been undertaken, and the following fiscal period, the financial statements shall disclose:"]
[null,null,null,"(a) the date of the financial reorganization;\n(b) the amount of the revaluation adjustment and the shareholders' equity account in which the revaluation adjustment was recorded; and\n(c) the amount of retained earnings reclassified and the shareholders' equity account to which it was reclassified.",null,null,null,1625,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the date of the financial reorganization;\n(b) the amount of the revaluation adjustment and the shareholders' equity account in which the revaluation adjustment was recorded; and\n(c) the amount of retained earnings reclassified and the shareholders' equity account to which it was reclassified."]
["Consolidated financial statements (1601.37, .39-.40) ",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1601.37 When a subsidiary company holds shares of the parent company, the issued share capital of the parent shall be set out in full, with the cost of the shares held by the subsidiary shown as a deduction from shareholders' equity (see Section 3240).",null,null,null,1601,"All",null,null,null,null,null,null,null,null,null,null,null,"1601.37 When a subsidiary company holds shares of the parent company, the issued share capital of the parent shall be set out in full, with the cost of the shares held by the subsidiary shown as a deduction from shareholders' equity (see Section 3240)."]
[null,null,"●","1601.39 When, for purposes of consolidation, it is not possible to use financial statements for a period that substantially coincides with that of the investor's financial statements, this fact, and the period covered by the financial statements used, shall be disclosed.",null,null,null,1601,"All",null,null,null,null,null,null,null,null,null,null,null,"1601.39 When, for purposes of consolidation, it is not possible to use financial statements for a period that substantially coincides with that of the investor's financial statements, this fact, and the period covered by the financial statements used, shall be disclosed."]
[null,null,"●","1601.40 When the fiscal periods of a parent and a subsidiary, the investment in which is accounted for by the consolidation method, are not coterminous, events relating to, or transactions of, the subsidiary that have occurred during the intervening period that significantly affect the financial position or results of operations of the group shall be recorded or disclosed, as appropriate.",null,null,null,1601,"All",null,null,null,null,null,null,null,null,null,null,null,"1601.40 When the fiscal periods of a parent and a subsidiary, the investment in which is accounted for by the consolidation method, are not coterminous, events relating to, or transactions of, the subsidiary that have occurred during the intervening period that significantly affect the financial position or results of operations of the group shall be recorded or disclosed, as appropriate."]
["Current assets and current liabilities (1510.03-.12, .15)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Current assets (1510.03-.07)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1510.03 As a balance sheet classification, current assets shall include those assets ordinarily realizable within one year from the date of the balance sheet or within the normal operating cycle, when that is longer than a year. The current asset classification shall also include the current portion of future income tax assets (see Section 3465). ",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.03 As a balance sheet classification, current assets shall include those assets ordinarily realizable within one year from the date of the balance sheet or within the normal operating cycle, when that is longer than a year. The current asset classification shall also include the current portion of future income tax assets (see Section 3465). "]
[null,null,"●","1510.04 Current assets shall be segregated between the main classes, for example, cash, investments, accounts and notes receivable, inventories, prepaid expenses and future income tax assets. ",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.04 Current assets shall be segregated between the main classes, for example, cash, investments, accounts and notes receivable, inventories, prepaid expenses and future income tax assets. "]
[null,null,"●","1510.05 Investments shall be classified as current assets only when capable of reasonably prompt liquidation. Such investments would include not only marketable securities but also other investments, such as treasury bills, investment certificates and call loans.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.05 Investments shall be classified as current assets only when capable of reasonably prompt liquidation. Such investments would include not only marketable securities but also other investments, such as treasury bills, investment certificates and call loans."]
[null,null,"●","1510.06 Prepaid expenses that meet the definition of a current asset shall be classified as current assets.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.06 Prepaid expenses that meet the definition of a current asset shall be classified as current assets."]
[null,null,"●","1510.07 The following shall be excluded from current assets:              \n(a) cash subject to restrictions that prevent its use for current purposes; and              \n(b) cash appropriated for other than current purposes unless such cash offsets a current liability.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.07 The following shall be excluded from current assets:              \n(a) cash subject to restrictions that prevent its use for current purposes; and              \n(b) cash appropriated for other than current purposes unless such cash offsets a current liability."]
[null,"Current liabilities (1510.08-.11 and .15)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1510.08 As a balance sheet classification, current liabilities shall include amounts payable within one year from the date of the balance sheet or within the normal operating cycle, when that is longer than a year. The normal operating cycle shall correspond with that used for current assets. The current liability classification shall also include the current portion of future income tax liabilities (see Section 3465).",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.08 As a balance sheet classification, current liabilities shall include amounts payable within one year from the date of the balance sheet or within the normal operating cycle, when that is longer than a year. The normal operating cycle shall correspond with that used for current assets. The current liability classification shall also include the current portion of future income tax liabilities (see Section 3465)."]
[null,null,"●","1510.09 The current liability classification shall also include amounts received or due from customers or clients with respect to goods to be delivered or services to be performed within one year from the date of the balance sheet, if not offset against a related asset.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D146","v":"1510.09 The current liability classification shall also include amounts received or due from customers or clients with respect to goods to be delivered or services to be performed within one year from the date of the balance sheet, if not offset against a related asset."}]
[null,null,"●","1510.10 Obligations that would otherwise be classified as current liabilities shall be excluded from the current liability classification to the extent that contractual arrangements have been made for settlement from other than current assets.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.10 Obligations that would otherwise be classified as current liabilities shall be excluded from the current liability classification to the extent that contractual arrangements have been made for settlement from other than current assets."]
[null,null,"●","1510.11 Current liabilities shall be segregated as between the main classes, such as bank loans, trade creditors and accrued liabilities, loans payable, taxes payable, dividends payable, deferred revenues, current payments on long-term debt and future income tax liabilities. Amounts owing on loans from directors, officers and shareholders, and amounts owing to parent and other affiliated companies, whether on account of a loan or otherwise, shall be shown separately.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.11 Current liabilities shall be segregated as between the main classes, such as bank loans, trade creditors and accrued liabilities, loans payable, taxes payable, dividends payable, deferred revenues, current payments on long-term debt and future income tax liabilities. Amounts owing on loans from directors, officers and shareholders, and amounts owing to parent and other affiliated companies, whether on account of a loan or otherwise, shall be shown separately."]
[null,null,"●","1510.15 Entities shall disclose the amount payable at the end of the period in respect of government remittances (other than income taxes).",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.15 Entities shall disclose the amount payable at the end of the period in respect of government remittances (other than income taxes)."]
[null,"Debt (1510.12)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1510.12 The current liability classification shall include only that portion of long-term debt obligations, including sinking-fund requirements, payable within one year from the date of the balance sheet.",null,null,null,1510,"All",null,null,null,null,null,null,null,null,null,null,null,"1510.12 The current liability classification shall include only that portion of long-term debt obligations, including sinking-fund requirements, payable within one year from the date of the balance sheet."]
["Entities subject to rate regulation (AcG-19.04-.09)",null,null,null,"Hide",null,null,"All","AcG 19",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG 19.04 Rate regulation can affect both the revenue-generating ability of an entity and the period in which its revenues are earned. In certain circumstances, it may result in the creation of material economic benefits and obligations. Therefore, it is an important consideration in evaluating the financial performance of entities with rate-regulated operations.",null,null,null,"AcG 19","AcG 19"]
[null,null,"●","AcG 19.05 To meet the needs of financial statement users, entities subject to rate regulation shall disclose general information facilitating an understanding of the nature of the rate regulation and its effects on the entity's financial statements. The information shall be presented in such a manner as to enable a clear understanding of these effects.",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"AcG 19.05 To meet the needs of financial statement users, entities subject to rate regulation shall disclose general information facilitating an understanding of the nature of the rate regulation and its effects on the entity's financial statements. The information shall be presented in such a manner as to enable a clear understanding of these effects."]
[null,null,"●","AcG 19.06 An entity subject to rate regulation shall disclose the following:",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"AcG 19.06 An entity subject to rate regulation shall disclose the following:"]
[null,null,null,"(a) the fact that the entity is subject to rate regulation, and a description of the nature and extent of the rate-regulated operations; and\n(b) for each set of operations subject to a different rate-setting authority or type of regulation, the identity of the rate-setting authority and, if it meets the definition of a related party (see Section 3840), a statement to this effect, together with an explanation of why this is the case.",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"(a) the fact that the entity is subject to rate regulation, and a description of the nature and extent of the rate-regulated operations; and\n(b) for each set of operations subject to a different rate-setting authority or type of regulation, the identity of the rate-setting authority and, if it meets the definition of a related party (see Section 3840), a statement to this effect, together with an explanation of why this is the case."]
[null,null,"●","AcG 19.07 When rate regulation has caused an entity to account for a transaction or event differently than it would have in the absence of rate regulation, the entity shall disclose the following:",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"AcG 19.07 When rate regulation has caused an entity to account for a transaction or event differently than it would have in the absence of rate regulation, the entity shall disclose the following:"]
[null,null,null,"(a) the specific financial statement items affected;\n(b) for each item, how it has been reflected in the financial statements, as well as the rationale for this treatment, including information about either the supporting regulatory action (for example, issuance of a final rate order or approval to accumulate amounts pending final disposition at a later date, with the date being disclosed when known), or the expectations of the entity regarding future regulatory actions; and",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"(a) the specific financial statement items affected;\n(b) for each item, how it has been reflected in the financial statements, as well as the rationale for this treatment, including information about either the supporting regulatory action (for example, issuance of a final rate order or approval to accumulate amounts pending final disposition at a later date, with the date being disclosed when known), or the expectations of the entity regarding future regulatory actions; and"]
[null,null,null,"(c) when a separate asset or liability has been recognized solely as a result of the effects of rate regulation:\n(i) the carrying amount of the asset or liability, as at the most recent balance sheet date, and the balance sheet line item that includes it when it is not otherwise evident;\n(ii) the income statement effect of such recognition for the current period;\n(iii) the remaining period over which the carrying amount of the asset is expected to be recovered or the liability is expected to be settled;\n(iv) a description of the regulatory risks and uncertainties affecting the eventual recovery of the asset or settlement of the liability and its timing, consistent with Section 1508; and\n(v) when the regulator does not include a return on investment in the rate base for the asset during its recovery period, a statement to that effect; and\n(d) when accounting for the effects of rate regulation has been discontinued since the last financial statements issued, a statement to that effect, together with the reasons for the discontinuance and identification of the rate-regulated operations affected.",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"(c) when a separate asset or liability has been recognized solely as a result of the effects of rate regulation:\n(i) the carrying amount of the asset or liability, as at the most recent balance sheet date, and the balance sheet line item that includes it when it is not otherwise evident;\n(ii) the income statement effect of such recognition for the current period;\n(iii) the remaining period over which the carrying amount of the asset is expected to be recovered or the liability is expected to be settled;\n(iv) a description of the regulatory risks and uncertainties affecting the eventual recovery of the asset or settlement of the liability and its timing, consistent with Section 1508; and\n(v) when the regulator does not include a return on investment in the rate base for the asset during its recovery period, a statement to that effect; and\n(d) when accounting for the effects of rate regulation has been discontinued since the last financial statements issued, a statement to that effect, together with the reasons for the discontinuance and identification of the rate-regulated operations affected."]
[null,null,"●","AcG 19.08 The financial statement note providing the information required by paragraph 7(a) should make reference to any other note containing the information required by paragraphs 7(b) and 7(c).",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"AcG 19.08 The financial statement note providing the information required by paragraph 7(a) should make reference to any other note containing the information required by paragraphs 7(b) and 7(c)."]
[null,null,"●","AcG 19.09 Assets and liabilities, including those recognized as a result of the effects of rate regulation, shall be offset only when specifically permitted or  required by another Section or Guideline.",null,null,null,"AcG 19","AcG 19",null,null,null,null,null,null,null,null,null,null,null,"AcG 19.09 Assets and liabilities, including those recognized as a result of the effects of rate regulation, shall be offset only when specifically permitted or  required by another Section or Guideline."]
["Foreign currency translation (1651.56-.57)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1651.56 The amount of an exchange gain or loss included in net income shall be disclosed. An entity may exclude from this amount those exchange gains or losses arising on investments in equity securities that are measured at fair value in accordance with Section 3856.",null,null,null,1651,"All",null,null,null,null,null,null,null,null,null,null,null,"1651.56 The amount of an exchange gain or loss included in net income shall be disclosed. An entity may exclude from this amount those exchange gains or losses arising on investments in equity securities that are measured at fair value in accordance with Section 3856."]
[null,null,"●","1651.57 When a change is made in the translation method applied to a particular foreign operation, disclosure shall be made of the reasons for the change.",null,null,null,1651,"All",null,null,null,null,null,null,null,null,null,null,null,"1651.57 When a change is made in the translation method applied to a particular foreign operation, disclosure shall be made of the reasons for the change."]
["General standards of financial statements presentation (1400.03, .07, .09, .11A, .12, .16-.19)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Fair presentation in accordance with GAAP (1400.03, .16, .19)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1400.03 Financial statements shall present fairly in accordance with generally accepted accounting principles the financial position, results of operations and cash flows of an entity (i.e., represent faithfully the substance of transactions and other events in accordance with the elements of financial statements, and the recognition and measurement criteria set out in Section 1000).",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.03 Financial statements shall present fairly in accordance with generally accepted accounting principles the financial position, results of operations and cash flows of an entity (i.e., represent faithfully the substance of transactions and other events in accordance with the elements of financial statements, and the recognition and measurement criteria set out in Section 1000)."]
[null,null,"●","1400.16 An enterprise that prepares its financial statements in accordance with Canadian accounting standards for private enterprises shall state this basis of presentation prominently in the notes to its financial statements.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.16 An enterprise that prepares its financial statements in accordance with Canadian accounting standards for private enterprises shall state this basis of presentation prominently in the notes to its financial statements."]
[null,null,"●","1400.19 An entity shall separately disclose revenue, expenses, gains or losses resulting from transactions or events that are not expected to occur frequently over several years, or do not typify normal business activities of the entity.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.19 An entity shall separately disclose revenue, expenses, gains or losses resulting from transactions or events that are not expected to occur frequently over several years, or do not typify normal business activities of the entity."]
[null,"Going concern (1400.07, .17-.18)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1400.07 When preparing financial statements, management shall make an assessment of an entity's ability to continue as a going concern. Financial statements shall be prepared on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. ",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.07 When preparing financial statements, management shall make an assessment of an entity's ability to continue as a going concern. Financial statements shall be prepared on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. "]
[null,null,"●","1400.17 When management is aware, in making its assessment of an entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern, those uncertainties shall be disclosed.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.17 When management is aware, in making its assessment of an entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern, those uncertainties shall be disclosed."]
[null,null,"●","1400.18 When financial statements are not prepared on a going concern basis, that fact shall be disclosed, together with the basis on which the financial statements are prepared and the reason why the entity is not regarded as a going concern.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.18 When financial statements are not prepared on a going concern basis, that fact shall be disclosed, together with the basis on which the financial statements are prepared and the reason why the entity is not regarded as a going concern."]
[null,"Financial statements (1400.09, 11A)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1400.09 Financial statements, including notes to such statements and supporting schedules to which the financial statements are cross-referenced, shall include all information required for a fair presentation in accordance with generally accepted accounting principles.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.09 Financial statements, including notes to such statements and supporting schedules to which the financial statements are cross-referenced, shall include all information required for a fair presentation in accordance with generally accepted accounting principles."]
[null,null,"●","1400.11A An entity shall select only one set of accounting policies in any particular period for purposes of preparing general purpose financial statements in accordance with this Part of the Handbook. In some circumstances, an entity might prepare additional sets of financial statements using alternative accounting policies that are also in accordance with this Part of the Handbook. These additional sets of financial statements shall include a reference to the general purpose financial statements.",null,null,null,1400,"All"]
[null,"Comparative information (1400.12)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D177","v":0}]
[null,null,"●","1400.12 Financial statements shall be prepared on a comparative basis, unless the comparative information is not meaningful or the standards set out in Part II of the Handbook permit otherwise.",null,null,null,1400,"All",null,null,null,null,null,null,null,null,null,null,null,"1400.12 Financial statements shall be prepared on a comparative basis, unless the comparative information is not meaningful or the standards set out in Part II of the Handbook permit otherwise."]
["Income statement (1520.02-04)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1520.02 The income statement shall present fairly in accordance with generally accepted accounting principles, the results of operations for the period.",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"1520.02 The income statement shall present fairly in accordance with generally accepted accounting principles, the results of operations for the period."]
[null,null,"●","1520.03 The following items shall be presented separately on the face of the income statement:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"1520.03 The following items shall be presented separately on the face of the income statement:"]
[null,null,null,"(a) Revenue recognized (see Section 3400).\n(b) Income from investments, showing income from: ",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) Revenue recognized (see Section 3400).\n(b) Income from investments, showing income from: "]
[null,null,null,"(i) non-consolidated subsidiaries and joint ventures not proportionately consolidated (see Section 1590, Section 3051, and Section 3055) showing separately:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) non-consolidated subsidiaries and joint ventures not proportionately consolidated (see Section 1590, Section 3051, and Section 3055) showing separately:"]
[null,null,null,"- income from investments measured using the equity method; and \n- income from all other investments in non-consolidated subsidiaries and joint ventures not proportionately consolidated; and ",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"- income from investments measured using the equity method; and \n- income from all other investments in non-consolidated subsidiaries and joint ventures not proportionately consolidated; and "]
[null,null,null,"(ii) all other investments showing separately:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"(ii) all other investments showing separately:"]
[null,null,null,"- income from investments measured using the cost method (see Section 3051 and Section 3856);\n- income investments measured using the equity method (see Section 3051); and\n- income from investments measured at fair value (see Section 3856).",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"- income from investments measured using the cost method (see Section 3051 and Section 3856);\n- income investments measured using the equity method (see Section 3051); and\n- income from investments measured at fair value (see Section 3856)."]
[null,null,null,"(c) Income tax expense included in determination of income or loss before discontinued operations (see Section 3465). \n(d) Income or loss before discontinued operations;\n(e) Results of discontinued operations (see Section 3475); and\n(f) Net income or loss for the period.",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"(c) Income tax expense included in determination of income or loss before discontinued operations (see Section 3465). \n(d) Income or loss before discontinued operations;\n(e) Results of discontinued operations (see Section 3475); and\n(f) Net income or loss for the period."]
[null,null,"●","1520.04 The following items shall either be presented separately on the face of the income statement or disclosed in the notes to the financial statements with the income statement caption that contains the item identified:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"1520.04 The following items shall either be presented separately on the face of the income statement or disclosed in the notes to the financial statements with the income statement caption that contains the item identified:"]
[null,null,null,"(a) Major categories of revenue recognized (see  Section 3400)\n(b) (deleted)\n(c) Government assistance credited directly to income (see Section 3800)\n(d) The amount charged for amortization of property, plant and equipment (see Section 3061)\n(e) The amount charged for amortization of intangible assets subject to amortization (see Section 3064)\n(f) The amount of long-lived asset impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3063).\n(g) The amount of goodwill impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3064).\n(h) The amount of intangible asset impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3064).\n(i) Total compensation cost recognized in income for stock-based employee compensation awards (see Section 3870).\n(j) The amount of exchange gain or loss included in net income (see Section 1651). An entity may exclude from this amount those exchange gains or losses arising on financial instruments measured at fair value in accordance with Section 3856.\n(k) The following amounts in respect of financial instruments:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) Major categories of revenue recognized (see  Section 3400)\n(b) (deleted)\n(c) Government assistance credited directly to income (see Section 3800)\n(d) The amount charged for amortization of property, plant and equipment (see Section 3061)\n(e) The amount charged for amortization of intangible assets subject to amortization (see Section 3064)\n(f) The amount of long-lived asset impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3063).\n(g) The amount of goodwill impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3064).\n(h) The amount of intangible asset impairment losses, except for losses associated with discontinued operations that are included in the results of discontinued operations (see Section 3064).\n(i) Total compensation cost recognized in income for stock-based employee compensation awards (see Section 3870).\n(j) The amount of exchange gain or loss included in net income (see Section 1651). An entity may exclude from this amount those exchange gains or losses arising on financial instruments measured at fair value in accordance with Section 3856.\n(k) The following amounts in respect of financial instruments:"]
[null,null,null,"(i) net gains or losses recognized;\n(ii) total interest income;\n(iii) total interest expense on current financial liabilities;\n(iv) interest expense on long-term financial liabilities, separately identifying amortization of premiums, discounts and financing fees; and \n(v) the amount of any impairment loss or reversal of a previously recognized loss (see Section 3856)",null,null,null,1520,"All"]
[null,null,null,"(l) Interest expense related to capital lease obligations. The amount shall be disclosed separately or as part of interest expense on indebtedness initially incurred for a term of more than one year (see Section 3065).\n(m) Revenue, expenses, gains or losses resulting from transactions or events that are not expected to occur frequently over several years, or do not typify normal business activities of the entity (see Section 1400).\n(n) (deleted)\n(o) The amount of inventories recognized as an expense during the period (see Section 3031).\n(p) The amount of gains or losses recognized on a long-lived asset (or disposal group) that has been sold, classified as held for sale or disposed of other than by sale (see Section 3475). \n(q) The amount of any gain recognized in a bargain purchase (see Section 1582)\n(r) The amount of gains or losses recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before a business combination (see Section 1582)",null,null,null,1520,3461]
[null,null,null,"(l) Interest expense related to capital lease obligations. The amount shall be disclosed separately or as part of interest expense on indebtedness initially incurred for a term of more than one year (see Section 3065).\n(m) Revenue, expenses, gains or losses resulting from transactions or events that are not expected to occur frequently over several years, or do not typify normal business activities of the entity (see Section 1400).\n(n) (deleted)\n(o) The amount of inventories recognized as an expense during the period (see Section 3031).\n(p) The amount of gains or losses recognized on a long-lived asset (or disposal group) that has been sold, classified as held for sale or disposed of other than by sale (see Section 3475). \n(q) The amount of any gain recognized in a bargain purchase (see Section 1582)\n(r) The amount of gains or losses recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before a business combination (see Section 1582)\n(s) The amount of remeasurements and other items arising from defined benefit plans (see Section 3462)\n(t) The amount of termination benefits (see EMPLOYEE FUTURE BENEFITS, Section 3462)",null,null,null,1520,3462]
["Investment companies (AcG 18.11-.14)",null,null,null,"Hide",null,null,"All","AcG 18",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D193","v":0}]
[null,null,"●","AcG 18.11 In addition to the disclosure requirements in paragraphs 3856.37-.54, an investment company shall disclose that its investments are measured and reported at fair value, including those that meet the definition of a subsidiary and those over which the investment company exercises significant influence (identifying any exceptions as permitted by paragraph 5).\n  ",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"AcG 18.11 In addition to the disclosure requirements in paragraphs 3856.37-.54, an investment company shall disclose that its investments are measured and reported at fair value, including those that meet the definition of a subsidiary and those over which the investment company exercises significant influence (identifying any exceptions as permitted by paragraph 5).\n  "]
[null,null,"●","AcG 18.12 When the maximum exposure to loss for any investment is greater than the carrying amount of the investment, the enterprise shall disclose the maximum exposure to loss and the nature of the exposure, including the risks that could give rise to that loss. When an investment company consolidates a variable interest entity in accordance with AcG-15, Consolidation of Variable Interest Entities, it discloses information about that interest in accordance with AcG-15.",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"AcG 18.12 When the maximum exposure to loss for any investment is greater than the carrying amount of the investment, the enterprise shall disclose the maximum exposure to loss and the nature of the exposure, including the risks that could give rise to that loss. When an investment company consolidates a variable interest entity in accordance with AcG-15, Consolidation of Variable Interest Entities, it discloses information about that interest in accordance with AcG-15."]
[null,null,"●","AcG 18.13 When investment company accounting is retained in the financial statements of the parent company or equity method investor, those statements shall disclose information necessary to understand the extent to which enterprises that are controlled by the reporting entity or over which it is able to exercise significant influence are reported using investment company accounting, including, at a minimum:",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"AcG 18.13 When investment company accounting is retained in the financial statements of the parent company or equity method investor, those statements shall disclose information necessary to understand the extent to which enterprises that are controlled by the reporting entity or over which it is able to exercise significant influence are reported using investment company accounting, including, at a minimum:"]
[null,null,null,"(a) that investments held by an investment company subsidiary or an investment company over which the reporting entity is able to exercise significant influence are measured at fair value;\n(b) the parent company's percentage ownership in the investee; and\n(c) the disclosure required in paragraph 12.",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"(a) that investments held by an investment company subsidiary or an investment company over which the reporting entity is able to exercise significant influence are measured at fair value;\n(b) the parent company's percentage ownership in the investee; and\n(c) the disclosure required in paragraph 12."]
[null,null,"●","AcG 18.14 When investment company accounting is retained in the financial statements of the parent company, those statements shall disclose information necessary to understand the impact on the parent company financial statements, including, at a minimum:",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"AcG 18.14 When investment company accounting is retained in the financial statements of the parent company, those statements shall disclose information necessary to understand the impact on the parent company financial statements, including, at a minimum:"]
[null,null,null,"(a) the net realized gains and losses and the net unrealized gains and losses for each year; and\n(b) the policy for distinguishing the nature and type of investments made by the investment company from investments made by other members of the consolidated group.",null,null,null,"AcG 18","AcG 18",null,null,null,null,null,null,null,null,null,null,null,"(a) the net realized gains and losses and the net unrealized gains and losses for each year; and\n(b) the policy for distinguishing the nature and type of investments made by the investment company from investments made by other members of the consolidated group."]
["Measurement uncertainty (1508.05-.07)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1508.05 The nature of a measurement uncertainty about the amount at which an item is recognized in the financial statements shall be disclosed when that uncertainty is material. The disclosure shall include the following:                           \n(a) a description of the circumstances giving rise to the uncertainty; and                           \n(b) relevant information about the anticipated resolution of the uncertainty.",null,null,null,1508,"All",null,null,null,null,null,null,null,null,null,null,null,"1508.05 The nature of a measurement uncertainty about the amount at which an item is recognized in the financial statements shall be disclosed when that uncertainty is material. The disclosure shall include the following:                           \n(a) a description of the circumstances giving rise to the uncertainty; and                           \n(b) relevant information about the anticipated resolution of the uncertainty."]
[null,null,"●","1508.06 The extent of a measurement uncertainty that is material for an item in the financial statements shall be disclosed when it is reasonably possible that the recognized amount could change by a material amount in the near term.",null,null,null,1508,"All",null,null,null,null,null,null,null,null,null,null,null,"1508.06 The extent of a measurement uncertainty that is material for an item in the financial statements shall be disclosed when it is reasonably possible that the recognized amount could change by a material amount in the near term."]
[null,null,"●","1508.07 When disclosure has been made in accordance with paragraph 1508.05 or 1508.06, the recognized amount of the item subject to measurement uncertainty shall be disclosed, except when disclosure of the amount would have a significant adverse effect on the entity. When the recognized amount is not disclosed, the financial statements shall indicate the reasons for non-disclosure.",null,null,null,1508,"All",null,null,null,null,null,null,null,null,null,null,null,"1508.07 When disclosure has been made in accordance with paragraph 1508.05 or 1508.06, the recognized amount of the item subject to measurement uncertainty shall be disclosed, except when disclosure of the amount would have a significant adverse effect on the entity. When the recognized amount is not disclosed, the financial statements shall indicate the reasons for non-disclosure."]
["Non-controlling interests (1602.13)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D204","v":0}]
[null,null,"●","1602.13 If an entity consolidates its subsidiaries, non-controlling interests shall be presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.",null,null,null,1602,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D205","v":"1602.13 If an entity consolidates its subsidiaries, non-controlling interests shall be presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent."}]
["Subsidiaries (1590.18, .24, .26-.27, .29-.32, AcG 15.28-.29)",null,null,null,null,null,null,"All",1590,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Consolidated financial statements (1580.18, .26-.27, .29)",null,null,"Hide",null,null,"All",1590]
[null,null,"●","1590.18 When an enterprise prepares consolidated financial statements, it shall describe these financial statements as being prepared on a consolidated basis and each statement shall be labelled accordingly. ",null,null,null,1590,1590]
[null,null,"●","1590.26 When a reporting enterprise does not own, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of a subsidiary, the reporting enterprise shall disclose:",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.26 When a reporting enterprise does not own, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of a subsidiary, the reporting enterprise shall disclose:"]
[null,null,null,"(a) the basis for the determination that a parent-subsidiary relationship exists;\n(b) the name of the subsidiary; and\n(c) the percentage ownership (if any).",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"(a) the basis for the determination that a parent-subsidiary relationship exists;\n(b) the name of the subsidiary; and\n(c) the percentage ownership (if any)."]
[null,null,"●","1590.27 When a reporting enterprise owns, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of an investee that is not a subsidiary, the reporting enterprise shall disclose:",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.27 When a reporting enterprise owns, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of an investee that is not a subsidiary, the reporting enterprise shall disclose:"]
[null,null,null,"(a) the basis for the determination that a parent-subsidiary relationship does not exist;\n(b) the name of the investee; and\n(c) the percentage ownership.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"(a) the basis for the determination that a parent-subsidiary relationship does not exist;\n(b) the name of the investee; and\n(c) the percentage ownership."]
[null,null,"●","1590.29 An entity shall provide a listing and description of significant subsidiaries including their names and the proportion of ownership interests held in each subsidiary.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.29 An entity shall provide a listing and description of significant subsidiaries including their names and the proportion of ownership interests held in each subsidiary."]
[null,"Non-consolidated financial statements (1590.24, .30-.32)",null,null,"Hide",null,null,"All",1590,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"1590.24 Investments in non-consolidated subsidiaries shall be presented separately from other investments in the balance sheet. Income or loss from those investments shall be presented separately in the income statement. Investments in subsidiaries and income from those investments may be presented with interests in joint ventures that are accounted for using the same method (cost, equity or fair value). ",null,null,null,1590,1590]
[null,null,"●","1590.30 An enterprise that prepares non-consolidated financial statements shall disclose the basis used to account for its subsidiaries.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.30 An enterprise that prepares non-consolidated financial statements shall disclose the basis used to account for its subsidiaries."]
[null,null,"●","1590.31 An entity that elects to account for its subsidiaries using the equity method shall disclose the fair value of the investment when it is quoted in an active market.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.31 An entity that elects to account for its subsidiaries using the equity method shall disclose the fair value of the investment when it is quoted in an active market."]
[null,null,"●","1590.32 An entity that prepares non-consolidated financial statements shall provide a listing and description of significant subsidiaries including their names, carrying values and the proportion of ownership interests held in each subsidiary.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"1590.32 An entity that prepares non-consolidated financial statements shall provide a listing and description of significant subsidiaries including their names, carrying values and the proportion of ownership interests held in each subsidiary."]
[null,"Consolidation of variable interest entities (AcG 15.28-.29)",null,null,"Hide",null,null,"All",1590,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG 15.28 By their nature, variable interest entities often place significant restrictions on access to their assets by owners or primary beneficiaries.Accordingly, an enterprise shall disclose such matters as pledges of a consolidated variable interest entity's assets as collateral for the variable interest entity's liabilities, and limits on access to the variable interest entity's assets by its owners or the enterprise. An enterprise shall also disclose limits on recourse by the creditors or beneficial interest holders of a consolidated variable interest entity against the enterprise itself.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"AcG 15.28 By their nature, variable interest entities often place significant restrictions on access to their assets by owners or primary beneficiaries.Accordingly, an enterprise shall disclose such matters as pledges of a consolidated variable interest entity's assets as collateral for the variable interest entity's liabilities, and limits on access to the variable interest entity's assets by its owners or the enterprise. An enterprise shall also disclose limits on recourse by the creditors or beneficial interest holders of a consolidated variable interest entity against the enterprise itself."]
[null,null,"●","AcG 15.29 Other standards may require additional disclosures about a variable interest entity (see, for example Section 1400 and Section 3856). The disclosure requirements of Section 1590, are not applicable to an interest in a variable interest entity.",null,null,null,1590,1590,null,null,null,null,null,null,null,null,null,null,null,"AcG 15.29 Other standards may require additional disclosures about a variable interest entity (see, for example Section 1400 and Section 3856). The disclosure requirements of Section 1590, are not applicable to an interest in a variable interest entity."]
["Subsidiairies (1591.32-.38)",null,null,null,null,null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D222","v":0}]
[null,"Consolidated financial statements (1591.32-.35)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1591.32 When an enterprise does not own, directly or indirectly through subsidiaries, an equity interest that gives the enterprise control of the subsidiary, the enterprise shall disclose:\n(a) the basis for the determination that a parent-subsidiary relationship exists;\n(b) the name of the subsidiary; and\n(c)  the percentage ownership (if any).\n",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,"1591.32 When an enterprise does not own, directly or indirectly through subsidiaries, an equity interest that gives the enterprise control of the subsidiary, the enterprise shall disclose:\n(a) the basis for the determination that a parent-subsidiary relationship exists;\n(b) the name of the subsidiary; and\n(c)  the percentage ownership (if any).\n"]
[null,null,"●","1591.33 When an enterprise owns, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of an investee that is not a subsidiary, the enterprise shall disclose:\n(a)  the basis for the determination that a parent-subsidiary relationship does not exist; \n(b)  the name of the investee; and\n(c)  the percentage ownership.\n",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,"1591.33 When an enterprise owns, directly or indirectly through subsidiaries, an equity interest carrying the right to elect the majority of the members of the board of directors of an investee that is not a subsidiary, the enterprise shall disclose:\n(a)  the basis for the determination that a parent-subsidiary relationship does not exist; \n(b)  the name of the investee; and\n(c)  the percentage ownership.\n"]
[null,null,"●","1591.34 An enterprise shall provide a listing and description of significant subsidiaries including their names and the proportion of ownership interests held in each subsidiary.",null,null,null,1591,1591]
[null,null,"●","1591.35 An enterprise shall disclose significant restrictions on access to the assets of subsidiaries, including such matters as:\n(a) limits on access to the consolidated enterprise's assets by its owners or the enterprise, such as pledges of assets of the subsidiary as collateral for the liabilities of the subsidiary; and\n(b) limits on recourse by the creditors or owners of a subsidiary against the enterprise itself.\n",null,null,null,1591,1591]
[null,"Non-consolidated financial statements (1591.36-.38)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D228","v":0}]
[null,null,"●","1591.36  An enterprise that prepares non-consolidated financial statements shall disclose the basis used to account for its subsidiaries controlled through voting interests, potential voting interests, or a combination thereof.",null,null,null,1591,1591]
[null,null,"●","1591.37  An enterprise that elects to account for its subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, using the equity method shall disclose the fair value of the investment when it is quoted in an active market.",null,null,null,1591,1591]
[null,null,"●","1591.38  An enterprise that prepares non-consolidated financial statements shall provide a listing and description of significant subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, including their names, carrying values and the proportion of ownership interests held in each subsidiary.",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,"1591.38  An enterprise that prepares non-consolidated financial statements shall provide a listing and description of significant subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, including their names, carrying values and the proportion of ownership interests held in each subsidiary."]
["Unincorporated businesses (1800.04-.05, .07-.08, .10-.12)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D232","v":0}]
[null,"Owners' personal equity and liabilities (1800.04-.05)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.04 The financial statements of an unincorporated business shall indicate clearly the name under which the business is conducted.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D234","v":"1800.04 The financial statements of an unincorporated business shall indicate clearly the name under which the business is conducted."}]
[null,null,"●","1800.05 The fact that the business is unincorporated and that the statements do not include all the assets, liabilities, revenues and expenses of the owners shall be disclosed.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D235","v":"1800.05 The fact that the business is unincorporated and that the statements do not include all the assets, liabilities, revenues and expenses of the owners shall be disclosed."}]
[null,"Owners' salaries and interest on invested capital (1800.07-.08)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.07 Any salaries, interest or similar items accruing to owners of an unincorporated business shall be clearly indicated by showing such items separately either in the body of the income statement or in a note to the financial statements.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D237","v":"1800.07 Any salaries, interest or similar items accruing to owners of an unincorporated business shall be clearly indicated by showing such items separately either in the body of the income statement or in a note to the financial statements."}]
[null,null,"●","1800.08 If no such charges are made in the accounts, this fact shall be disclosed in the financial statements.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D238","v":"1800.08 If no such charges are made in the accounts, this fact shall be disclosed in the financial statements."}]
[null,"Income taxes (1800.10-.11)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.10 No provision for income taxes shall be made in the financial statements of businesses for which income is taxed directly to the owners. \n",null,null,null,1800,"All"]
[null,null,"●","1800.11 A business that is not subject to tax because its income is taxed directly to its owners shall disclose that fact.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D241","v":"1800.11 A business that is not subject to tax because its income is taxed directly to its owners shall disclose that fact."}]
[null,"Statement of owners' capital accounts (1800.12)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.12 The financial statements of unincorporated businesses shall include a statement setting out the details of the changes in the owners' equity during the period and this statement shall set out separately contributions of capital, income or losses, and withdrawals.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D243","v":"1800.12 The financial statements of unincorporated businesses shall include a statement setting out the details of the changes in the owners' equity during the period and this statement shall set out separately contributions of capital, income or losses, and withdrawals."}]
["Specific Items",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["Asset retirement obligations (3110.23)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3110.23 An entity shall disclose the following information about its asset retirement obligations:",null,null,null,3110,"All",null,null,null,null,null,null,null,null,null,null,null,"3110.23 An entity shall disclose the following information about its asset retirement obligations:"]
[null,null,null,"(a) a general description of the asset retirement obligations and the associated long-lived assets;\n(b) the amount of the asset retirement obligation at the end of the year;\n(c) the total amount paid towards the liability during the year; and\n(d) if readily determinable, the fair value of assets that are legally restricted for purposes of settling asset retirement obligations. If this is not readily determinable, the carrying amount of assets legally restricted for purposes of settling asset retirement obligations.\n\nWhen a reasonable estimate of the amount of an asset retirement obligation cannot be made, that fact and the reasons therefor shall be disclosed.",null,null,null,3110,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a general description of the asset retirement obligations and the associated long-lived assets;\n(b) the amount of the asset retirement obligation at the end of the year;\n(c) the total amount paid towards the liability during the year; and\n(d) if readily determinable, the fair value of assets that are legally restricted for purposes of settling asset retirement obligations. If this is not readily determinable, the carrying amount of assets legally restricted for purposes of settling asset retirement obligations.\n\nWhen a reasonable estimate of the amount of an asset retirement obligation cannot be made, that fact and the reasons therefor shall be disclosed."]
["Capital transactions (3610.03)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3610.03 Capital transactions shall be excluded from the determination of net income and shown separately in the statement to which they relate (at least for the year in which the transactions occur)",null,null,null,3610,"All",null,null,null,null,null,null,null,null,null,null,null,"3610.03 Capital transactions shall be excluded from the determination of net income and shown separately in the statement to which they relate (at least for the year in which the transactions occur)"]
["Contingencies (3290.18-19, .22-.23, AcG 14.09, .11)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Contingent losses (3290.18-.19)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3290.18 The existence of a contingent loss at the date of the financial statements shall be disclosed in notes to the financial statements when:",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"3290.18 The existence of a contingent loss at the date of the financial statements shall be disclosed in notes to the financial statements when:"]
[null,null,null,"(a) the occurrence of the confirming future event is likely but the amount of the loss cannot be reasonably estimated;\n(b) the occurrence of the confirming future event is likely and an accrual has been made but there exists an exposure to loss in excess of the amount accrued; or\n(c) the occurrence of the confirming future event is not determinable.",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the occurrence of the confirming future event is likely but the amount of the loss cannot be reasonably estimated;\n(b) the occurrence of the confirming future event is likely and an accrual has been made but there exists an exposure to loss in excess of the amount accrued; or\n(c) the occurrence of the confirming future event is not determinable."]
[null,null,"●","3290.19 At a minimum, the note disclosure shall include:",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"3290.19 At a minimum, the note disclosure shall include:"]
[null,null,null,"(a) the nature of the contingency;\n(b) an estimate of the amount of the contingent loss or a statement that such an estimate cannot be made; and\n(c) any exposure to loss in excess of the amount accrued.",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the nature of the contingency;\n(b) an estimate of the amount of the contingent loss or a statement that such an estimate cannot be made; and\n(c) any exposure to loss in excess of the amount accrued."]
[null,"Contingent gains (3290.22-.23)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3290.22 When it is likely that a future event will confirm that an asset had been acquired or a liability reduced at the date of the financial statements, the existence of a contingent gain shall be disclosed in notes to the financial statements.",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"3290.22 When it is likely that a future event will confirm that an asset had been acquired or a liability reduced at the date of the financial statements, the existence of a contingent gain shall be disclosed in notes to the financial statements."]
[null,null,"●","3290.23 At a minimum, the note disclosure shall include:",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"3290.23 At a minimum, the note disclosure shall include:"]
[null,null,null,"(a) the nature of the contingency; and\n(b) an estimate of the amount of the contingent gain or a statement that such an estimate cannot be made.",null,null,null,3290,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the nature of the contingency; and\n(b) an estimate of the amount of the contingent gain or a statement that such an estimate cannot be made."]
[null,"Guarantees (AcG 14.09, .11)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG 14.09 A guarantor shall disclose the following information about each guarantee, or each group of similar guarantees, even when the likelihood of the guarantor having to make any payments under the guarantee is slight:",null,null,null,"AcG 14","All",null,null,null,null,null,null,null,null,null,null,null,"AcG 14.09 A guarantor shall disclose the following information about each guarantee, or each group of similar guarantees, even when the likelihood of the guarantor having to make any payments under the guarantee is slight:"]
[null,null,null,"(a) The nature of the guarantee, including the approximate term of the guarantee, how the guarantee arose and the events or circumstances that would require the guarantor to perform under the guarantee.\n(b) The maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee, before any amounts that may possibly be recovered under recourse or collateralization provisions in the guarantee (see (d) and (e) below). When the terms of the guarantee provide for no limitation to the maximum potential future payments under the guarantee, that fact shall be disclosed. When the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee, the guarantor shall disclose the reasons why it cannot estimate the maximum potential amount.\n(c) The current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee (including the amount, if any, recognized under Section 3290), regardless of whether the guarantee is freestanding or embedded in another contract.\n(d) The nature of any recourse provisions that would enable the guarantor to recover from third parties any of the amounts paid under the guarantee.\n(e) The nature of any assets held as collateral or by third parties that, upon the occurrence of any triggering event or condition under the guarantee, the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the guarantee.",null,null,null,"AcG 14","All",null,null,null,null,null,null,null,null,null,null,null,"(a) The nature of the guarantee, including the approximate term of the guarantee, how the guarantee arose and the events or circumstances that would require the guarantor to perform under the guarantee.\n(b) The maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee, before any amounts that may possibly be recovered under recourse or collateralization provisions in the guarantee (see (d) and (e) below). When the terms of the guarantee provide for no limitation to the maximum potential future payments under the guarantee, that fact shall be disclosed. When the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee, the guarantor shall disclose the reasons why it cannot estimate the maximum potential amount.\n(c) The current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee (including the amount, if any, recognized under Section 3290), regardless of whether the guarantee is freestanding or embedded in another contract.\n(d) The nature of any recourse provisions that would enable the guarantor to recover from third parties any of the amounts paid under the guarantee.\n(e) The nature of any assets held as collateral or by third parties that, upon the occurrence of any triggering event or condition under the guarantee, the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the guarantee."]
[null,null,"●","AcG 14.11 Some guarantees are issued to benefit entities that meet the definition of a related party in Section 3840, such as joint ventures and equity method investees. In those cases, the disclosures required by this Guideline may be in addition to the disclosures required by Section 3840.",null,null,null,"AcG 14","All"]
["Contractual obligations (3280.02)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3280.02 Particulars of any contractual obligations that are significant in relation to the current financial position or future operations shall be disclosed.                                       \nThese would include significant obligations of the following types:",null,null,null,3280,"All",null,null,null,null,null,null,null,null,null,null,null,"3280.02 Particulars of any contractual obligations that are significant in relation to the current financial position or future operations shall be disclosed.                                       \nThese would include significant obligations of the following types:"]
[null,null,null,"(a) commitments that involve a high degree of speculative risk, when the taking of such risks is not inherent in the nature of the business; and\n(b) commitments to make expenditures that are abnormal in relation to the financial position or usual business operations (for example, commitments for substantial fixed asset expenditures).",null,null,null,3280,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) commitments that involve a high degree of speculative risk, when the taking of such risks is not inherent in the nature of the business; and\n(b) commitments to make expenditures that are abnormal in relation to the financial position or usual business operations (for example, commitments for substantial fixed asset expenditures)."]
["Disposal of long-lived assets and discontinued operations (3475.27, .30, .33, .36-.38)",null,null,null,null,null,null,"All","3475-No",null,null,null,null,null,null,null,null,null,null,null,0]
["Disposal of long-lived assets and discontinued operations (3475.30, .33, .36-.38)",null,null,null,null,null,null,"All","3475-Title"]
[null,"Discontinued operations (3475.27, .30)",null,null,"Show",null,null,"All","3475-No"]
[null,"Discontinued operations (3475.30)",null,null,"Hide",null,null,"All","3475-Title"]
[null,null,"●","3475.27 The results of operations of a component of an enterprise that either has been disposed of (by sale, abandonment or spin-off) or is classified as held for sale shall be reported in discontinued operations if both of the following conditions are met:\n(a) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the enterprise as a result of the disposal transaction; and\n(b) the enterprise will not have any significant continuing involvement in the operations of the component after the disposal transaction.\nOnly items meeting the above criteria shall be reported in discontinued operations. \n",null,null,null,3475,"3475-No"]
[null,null,"●","3475.30 The results of discontinued operations, less applicable income taxes, shall be reported as a separate element of income for both current and prior periods (see Section 1520).",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D272","v":"3475.30 The results of discontinued operations, less applicable income taxes, shall be reported as a separate element of income for both current and prior periods (see Section 1520)."}]
[null,"Balance sheet presentation (3475.33)",null,null,"Hide",null,null,"All",3475,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3475.33 A long-lived asset classified as held for sale shall be presented separately in the enterprise's balance sheet. The assets and liabilities of a disposal group classified as held for sale shall be presented separately in the asset and liability sections, respectively, of the balance sheet. ",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,"3475.33 A long-lived asset classified as held for sale shall be presented separately in the enterprise's balance sheet. The assets and liabilities of a disposal group classified as held for sale shall be presented separately in the asset and liability sections, respectively, of the balance sheet. "]
[null,"Disclosure (3475.36-.38)",null,null,"Hide",null,null,"All",3475,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3475.36 The financial statements shall disclose the following information in the period in which a long-lived asset has been disposed of other than by sale:",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,"3475.36 The financial statements shall disclose the following information in the period in which a long-lived asset has been disposed of other than by sale:"]
[null,null,null,"(a) a description of the long-lived asset and the facts and circumstances leading to the disposal;\n(b) if not separately presented on the face of the income statement, the amount of the gain or loss on disposal and the caption in the income statement that includes that gain or loss; and\n(c) if applicable, amounts of revenue and pretax profit or loss reported in discontinued operations.",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D277","v":"(a) a description of the long-lived asset and the facts and circumstances leading to the disposal;\n(b) if not separately presented on the face of the income statement, the amount of the gain or loss on disposal and the caption in the income statement that includes that gain or loss; and\n(c) if applicable, amounts of revenue and pretax profit or loss reported in discontinued operations."}]
[null,null,"●","3475.37 The financial statements shall disclose the following information in the period in which a long-lived asset (or disposal group) either has been sold or is classified as held for sale:",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,"3475.37 The financial statements shall disclose the following information in the period in which a long-lived asset (or disposal group) either has been sold or is classified as held for sale:"]
[null,null,null,"(a) a description of the facts and circumstances leading to the disposal or expected disposal;\n(b) if not separately presented on the face of the income statement, the gain or loss recognized in accordance with paragraph 3475.19 and the caption in the income statement that includes that gain or loss; and\n(c) if applicable, amounts of revenue and pretax profit or loss reported in discontinued operations. ",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the facts and circumstances leading to the disposal or expected disposal;\n(b) if not separately presented on the face of the income statement, the gain or loss recognized in accordance with paragraph 3475.19 and the caption in the income statement that includes that gain or loss; and\n(c) if applicable, amounts of revenue and pretax profit or loss reported in discontinued operations. "]
[null,null,"●","3475.38 In a period in which a decision is made not to sell an asset previously classified as held for sale, the change in accounting treatment shall be disclosed.",null,null,null,3475,3475,null,null,null,null,null,null,null,null,null,null,null,"3475.38 In a period in which a decision is made not to sell an asset previously classified as held for sale, the change in accounting treatment shall be disclosed."]
["Economic dependence (3841.02)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3841.02  When the ongoing operations of a reporting enterprise depend on a significant volume of business with another party, the economic dependence on that party shall be disclosed and explained.",null,null,null,3841,"All",null,null,null,null,null,null,null,null,null,null,null,"3841.02  When the ongoing operations of a reporting enterprise depend on a significant volume of business with another party, the economic dependence on that party shall be disclosed and explained."]
["Employee future benefits (3461.152-154 and .156)",null,null,null,null,null,null,"All",3461]
[null,"General (3461.152)",null,null,"Hide",null,null,"All",3461]
[null,null,"●","3461.152 An entity shall provide the disclosures required by paragraphs 3461.153-.156 separately for plans that provide:\n(a) pension benefits; and\n(b) primarily other employee future benefits.",null,null,null,3461,3461]
[null,null,null,null,null,null,null,3461,3461]
[null,"Multiemployer plans (3461.153)",null,null,"Hide",null,null,"All",3461]
[null,null,"●","3461.153 An entity shall disclose the following information about multiemployer plans:",null,null,null,3461,3461]
[null,null,null,"(a) a general description of the plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan, and whether the plan is a defined benefit plan or a defined contribution plan; and\n(b) when the plan is a multiemployer defined benefit plan but sufficient information is not available to use defined benefit plan accounting, and defined contribution plan accounting is used:",null,null,null,3461,3461]
[null,null,null,"(i) the fact that the plan is a defined benefit plan;\n(ii) the reason why it is being accounted for as a defined contribution plan;\n(iii) any available information about the plan's surplus or deficit, and\n(iv) the nature and effect of significant changes in the contractual elements of the plan.",null,null,null,3461,3461]
[null,"Defined benefit plans (3461.154)",null,null,"Hide",null,null,"All",3461]
[null,null,"●","3461.154 An entity shall disclose the following information about defined benefit plans:",null,null,null,3461,3461]
[null,null,null,"(a) a general description of each type of plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan;\n(b) the fair value of plan assets at the end of the year;\n(c) the accrued benefit obligation at the end of the year;\n(d) the plan surplus or deficit at the end of the year (the result of amount (b), if any, less amount (c));\n(e) an explanation of any differences between the amount recognized in the balance sheet and the plan surplus or deficit at the end of the year, including the amount of any valuation allowance;\n(f) the effective date of the most recent actuarial valuation for funding purposes; and\n(g) the nature and effect of significant changes in the contractual elements of the plans during the year.",null,null,null,3461,3461]
[null,"Termination benefits (3461.156)",null,null,"Hide",null,null,"All",3461]
[null,null,"●","3461.156 An entity shall disclose the nature and effect of any termination benefits provided in the period.",null,null,null,3461,3461]
["Employee future benefits (3462.113-.115, .118)",null,null,null,null,null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"General (3462.113)",null,null,"Hide",null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3462.113 An entity shall provide the disclosures required by paragraphs 3462.114-.118 separately for plans that provide:\n(a) pension benefits; and\n(b) primarily other employee future benefits.\n",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"3462.113 An entity shall provide the disclosures required by paragraphs 3462.114-.118 separately for plans that provide:\n(a) pension benefits; and\n(b) primarily other employee future benefits.\n"]
[null,null,null,null,null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Multiemployer plans (3262.114)",null,null,"Hide",null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3462.114 An entity shall disclose the following information about multiemployer plans:",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"3462.114 An entity shall disclose the following information about multiemployer plans:"]
[null,null,null,"(a) a general description of the plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan, and whether the plan is a defined benefit plan or a defined contribution plan; and\n(b) when the plan is a multiemployer defined benefit plan but sufficient information is not available to use defined benefit plan accounting, and defined contribution plan accounting is used:\n",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"(a) a general description of the plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan, and whether the plan is a defined benefit plan or a defined contribution plan; and\n(b) when the plan is a multiemployer defined benefit plan but sufficient information is not available to use defined benefit plan accounting, and defined contribution plan accounting is used:\n"]
[null,null,null,"(i) the fact that the plan is a defined benefit plan;\n(ii) the reason why it is being accounted for as a defined contribution plan;\n(iii) any available information about the plan's surplus or deficit, and\n(iv) the nature and effect of significant changes in the contractual elements of the plan.\n",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"(i) the fact that the plan is a defined benefit plan;\n(ii) the reason why it is being accounted for as a defined contribution plan;\n(iii) any available information about the plan's surplus or deficit, and\n(iv) the nature and effect of significant changes in the contractual elements of the plan.\n"]
[null,"Defined benefit plans (3462.115)",null,null,"Hide",null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3462.115 An entity shall disclose the following information about defined benefit plans:",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"3462.115 An entity shall disclose the following information about defined benefit plans:"]
[null,null,null,"(a) a general description of each type of plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan;\n(b) the fair value of plan assets at the end of the period;\n(c) the defined benefit obligation at the end of the period;\n(d) the plan surplus or deficit at the end of the period (the difference between amount (c) and amount (b));\n(e) any difference between the plan surplus or deficit at the end of the period and the amount recognized in the balance sheet as a result of a valuation allowance;\n(f) if not separately presented on the face of the income statement, the amount of remeasurements and other items for the period (see paragraphs 3462.085-.090);\n(g) the effective date of the most recently completed actuarial valuation used in determining the defined benefit obligation; and\n(h) the nature and effect of significant changes in the contractual elements of the plans during the period.\n",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"(a) a general description of each type of plan, including whether the plan is a pension plan or a plan other than a pension plan such as a retiree health care plan;\n(b) the fair value of plan assets at the end of the period;\n(c) the defined benefit obligation at the end of the period;\n(d) the plan surplus or deficit at the end of the period (the difference between amount (c) and amount (b));\n(e) any difference between the plan surplus or deficit at the end of the period and the amount recognized in the balance sheet as a result of a valuation allowance;\n(f) if not separately presented on the face of the income statement, the amount of remeasurements and other items for the period (see paragraphs 3462.085-.090);\n(g) the effective date of the most recently completed actuarial valuation used in determining the defined benefit obligation; and\n(h) the nature and effect of significant changes in the contractual elements of the plans during the period.\n"]
[null,"Termination benefits (3462.118)",null,null,"Hide",null,null,"All",3462,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3462.118 An entity shall disclose the nature and, if not separately presented on the face of the income statement, the effect of any termination benefits provided in the period.",null,null,null,3462,3462,null,null,null,null,null,null,null,null,null,null,null,"3462.118 An entity shall disclose the nature and, if not separately presented on the face of the income statement, the effect of any termination benefits provided in the period."]
["Equity (3251.04-.05, .07-.12)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3251.04 An enterprise shall present separately changes in equity for the period arising from each of the following:",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.04 An enterprise shall present separately changes in equity for the period arising from each of the following:"]
[null,null,null,"(a) net income, showing separately the total amounts attributable to owners of the parent and to non-controlling interests (see Section 1602);\n(b) other changes in retained earnings;\n(c) changes in contributed surplus;\n(d) changes in share capital (see Section 3240);\n(e) changes in reserves (see Section 3260); and\n(f) other changes in equity.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) net income, showing separately the total amounts attributable to owners of the parent and to non-controlling interests (see Section 1602);\n(b) other changes in retained earnings;\n(c) changes in contributed surplus;\n(d) changes in share capital (see Section 3240);\n(e) changes in reserves (see Section 3260); and\n(f) other changes in equity."]
[null,null,"●","3251.05 An enterprise shall present separately the following components of equity:",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.05 An enterprise shall present separately the following components of equity:"]
[null,null,null,"(a) retained earnings;\n(b) contributed surplus;\n(c) share capital (see Section 3240);\n(d) reserves (see Section 3260);\n(e) non-controlling interests (see Section 1602); and\n(f) other components of equity.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) retained earnings;\n(b) contributed surplus;\n(c) share capital (see Section 3240);\n(d) reserves (see Section 3260);\n(e) non-controlling interests (see Section 1602); and\n(f) other components of equity."]
[null,null,"●","3251.07 Compliance with statutory requirements as to special designations of certain items of equity shall not distort the basic classification.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.07 Compliance with statutory requirements as to special designations of certain items of equity shall not distort the basic classification."]
[null,null,"●","3251.08 When statutory designations deviate from accepted usage in financial statements or are otherwise inadequate, appropriate description or explanation shall be added.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.08 When statutory designations deviate from accepted usage in financial statements or are otherwise inadequate, appropriate description or explanation shall be added."]
[null,null,"●","3251.09 Charges against contributed surplus shall be restricted to instances when that disposition is clearly warranted by the circumstances, such as: \n(a) a charge that is the direct opposite of a credit previously carried to contributed surplus (for example, see Section 3240, regarding redemption or cancellation of shares and resale of acquired shares); or \n(b) the elimination or reduction of a deficit, when made with the approval of the shareholders. ",null,null,null,3251,"All"]
[null,null,"●","3251.10 Share purchase loans receivable shall be presented as deductions from shareholders' equity unless there is substantial evidence that the borrower, not the enterprise, is at risk for any decline in the price of the shares and there is reasonable assurance that the enterprise will collect the full amount of the loan in cash.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.10 Share purchase loans receivable shall be presented as deductions from shareholders' equity unless there is substantial evidence that the borrower, not the enterprise, is at risk for any decline in the price of the shares and there is reasonable assurance that the enterprise will collect the full amount of the loan in cash."]
[null,null,"●","3251.11 If any deficit has been eliminated by reduction of share capital, reduction of contributed surplus, or other financial rearrangement, the description of retained earnings in the fiscal period in which the deficit has been eliminated and the following fiscal period shall indicate the date of the rearrangement.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.11 If any deficit has been eliminated by reduction of share capital, reduction of contributed surplus, or other financial rearrangement, the description of retained earnings in the fiscal period in which the deficit has been eliminated and the following fiscal period shall indicate the date of the rearrangement."]
[null,null,"●","3251.12 When there is a condition restricting or affecting the distribution of retained earnings, the nature and extent thereof shall be disclosed.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.12 When there is a condition restricting or affecting the distribution of retained earnings, the nature and extent thereof shall be disclosed."]
["Financial instruments (3856.19A-.21, .23-.24, 37-.54)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Investments (3856.19A)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3856.19A Income from investments measured at fair value, and investments measured at cost shall be separately presented on the face of the income statement.",null,null,null,3856,"All"]
[null,"Liabilities and Equity (3856.20 -.21, .23) ",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3856.20 Except as provided in paragraphs 3856.23 , the issuer of a financial instrument shall classify the instrument, or its component parts, as a liability or as equity in accordance with the substance of the contractual arrangement on initial recognition and the definitions of a financial liability and an equity instrument. (Paragraphs 3856.A22-.A38 provide related application guidance.)",null,null,null,3856,"All"]
[null,null,"●","3856.21 The issuer of a financial instrument that contains both a liability and an equity element, including warrants or options issued with and detachable from a financial liability, shall classify the instrument's component parts separately in accordance with paragraph 3856.20 . (Paragraphs 3856.A30-.A38 provide related application guidance.)",null,null,null,3856,"All"]
[null,null,"●","3856.23 An entity that issues preferred shares in a tax planning arrangement under Sections 51, 85, 85.1, 86, 87 or 88 of the Income Tax Act (Canada) shall present the shares at par, stated or assigned value as a separate line item in the equity section of the balance sheet, with a suitable description indicating that they are redeemable at the option of the holder. When redemption is demanded, the issuer shall reclassify the shares as liabilities and measure them at the redemption amount. Any adjustment shall be recognized in retained earnings. ",null,null,null,3856,"All"]
[null,"Offsetting of a financial asset and a financial liability (3856.24)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3856.24 A financial asset and a financial liability shall be offset, and the net amount reported in the balance sheet, only when an entity: ",null,null,null,3856,"All"]
[null,null,null,"(a) currently has a legally enforceable right to set off the recognized amounts; and \n(b) intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. (Paragraphs 3856.A41-.A48 provide related application guidance.)",null,null,null,3856,"All"]
[null,"General (3856.37)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.37 An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments to its financial position and performance.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.37 An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments to its financial position and performance."]
[null,"Financial assets (3856.38-.39)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.38 An entity shall disclose the carrying amounts of each of the following categories of financial instruments, either on the face of the balance sheet or in the notes:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.38 An entity shall disclose the carrying amounts of each of the following categories of financial instruments, either on the face of the balance sheet or in the notes:"]
[null,null,null,"(a) financial assets measured at amortized cost;\n(b) financial assets measured at fair value; and\n(c) investments in equity instruments measured at cost less any reduction for impairment.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) financial assets measured at amortized cost;\n(b) financial assets measured at fair value; and\n(c) investments in equity instruments measured at cost less any reduction for impairment."]
[null,null,"●","3856.39 Accounts and notes receivable shall be segregated so as to show separately trade accounts, amounts owing by related parties and other unusual items of significant amount. The amounts and, when practicable, maturity dates of accounts maturing beyond one year shall be disclosed separately.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.39 Accounts and notes receivable shall be segregated so as to show separately trade accounts, amounts owing by related parties and other unusual items of significant amount. The amounts and, when practicable, maturity dates of accounts maturing beyond one year shall be disclosed separately."]
[null,"Transfer of receivables (3856.40-.41)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.40 If an entity has transferred financial assets during the period and accounts for the transfer as a sale (see Appendix B), it shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.40 If an entity has transferred financial assets during the period and accounts for the transfer as a sale (see Appendix B), it shall disclose:"]
[null,null,null,"(a) the gain or loss from all sales during the period;",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the gain or loss from all sales during the period;"]
[null,null,null,"(b) the accounting policies for: \n(i) initially measuring any retained interest (including the methodology used in determining its fair value); and \n(ii) subsequently measuring the retained interest; and ",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(b) the accounting policies for: \n(i) initially measuring any retained interest (including the methodology used in determining its fair value); and \n(ii) subsequently measuring the retained interest; and "]
[null,null,null,"(c) a description of the transferor's continuing involvement with the transferred assets, including, but not limited to, servicing, recourse and restrictions on retained interests.",null,null,null,3856,"All"]
[null,null,"●","3856.41 If an entity has transferred financial assets in a way that does not qualify for derecognition (see Appendix B), it shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.41 If an entity has transferred financial assets in a way that does not qualify for derecognition (see Appendix B), it shall disclose:"]
[null,null,null,"(a) the nature and carrying amount of the assets;\n(b) the nature of the risks and rewards of ownership to which the entity remains exposed; and\n(c) the carrying amount of the liabilities assumed in the transfer.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the nature and carrying amount of the assets;\n(b) the nature of the risks and rewards of ownership to which the entity remains exposed; and\n(c) the carrying amount of the liabilities assumed in the transfer."]
[null,"Impairment (3856.42) This disclosure item is based on the 2014 Annual Improvements exposure draft and is subject to change.  Check the Handbook for the final wording.  ",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.42 An entity shall disclose:\n(a) for financial assets for which impairment has been determined on an individual asset basis, the amount of allowance for impairment together with the carrying amount of the related impaired assets; and\n(b) for financial assets for which impairment has been determined on a group basis, the amount of allowance for impairment for the group.\nThese disclosures shall be made by type of financial asset.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.42 An entity shall disclose:\n(a) for financial assets for which impairment has been determined on an individual asset basis, the amount of allowance for impairment together with the carrying amount of the related impaired assets; and\n(b) for financial assets for which impairment has been determined on a group basis, the amount of allowance for impairment for the group.\nThese disclosures shall be made by type of financial asset."]
[null,"Financial liabilities (3856.43-.47)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.43 For bonds, debentures and similar securities, mortgages and other long-term debt, an entity shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.43 For bonds, debentures and similar securities, mortgages and other long-term debt, an entity shall disclose:"]
[null,null,null,"(a) the title or description of the liability;\n(b) the interest rate;\n(c) the maturity date;\n(d) the amount outstanding, separated between principal and accrued interest;\n(e) the currency in which the debt is payable if it is not repayable in the currency in which the entity measures items in its financial statements; and\n(f) the repayment terms, including the existence of sinking fund, redemption and conversion provisions.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the title or description of the liability;\n(b) the interest rate;\n(c) the maturity date;\n(d) the amount outstanding, separated between principal and accrued interest;\n(e) the currency in which the debt is payable if it is not repayable in the currency in which the entity measures items in its financial statements; and\n(f) the repayment terms, including the existence of sinking fund, redemption and conversion provisions."]
[null,null,"●","3856.44 An entity shall disclose the carrying amount of any financial liabilities that are secured. An entity shall also disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.44 An entity shall disclose the carrying amount of any financial liabilities that are secured. An entity shall also disclose:"]
[null,null,null,"(a) the carrying amount of assets it has pledged as collateral for liabilities; and\n(b) the terms and conditions relating to its pledge.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the carrying amount of assets it has pledged as collateral for liabilities; and\n(b) the terms and conditions relating to its pledge."]
[null,null,"●","3856.45 An entity shall disclose the aggregate amount of payments estimated to be required in each of the next five years to meet repayment, sinking fund or retirement provisions of financial liabilities.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.45 An entity shall disclose the aggregate amount of payments estimated to be required in each of the next five years to meet repayment, sinking fund or retirement provisions of financial liabilities."]
[null,null,"●","3856.46 For financial liabilities recognized at the balance sheet date, an entity shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.46 For financial liabilities recognized at the balance sheet date, an entity shall disclose:"]
[null,null,null,"(a) whether any financial liabilities were in default or in breach of any term or covenant during the period that would permit a lender to demand accelerated repayment; and\n(b) whether the default was remedied, or the terms of the liability were renegotiated, before the financial statements were completed.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) whether any financial liabilities were in default or in breach of any term or covenant during the period that would permit a lender to demand accelerated repayment; and\n(b) whether the default was remedied, or the terms of the liability were renegotiated, before the financial statements were completed."]
[null,null,"●","3856.47 An entity that issues any of the following financial liabilities or equity instruments shall disclose information to enable users of the financial statements to understand the effects of features of the instrument, as follows:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.47 An entity that issues any of the following financial liabilities or equity instruments shall disclose information to enable users of the financial statements to understand the effects of features of the instrument, as follows:"]
[null,null,null,"(a) For a financial liability that contains both a liability and an equity element (see paragraph 3856.21), an entity shall disclose the following information about the equity element including, when relevant:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) For a financial liability that contains both a liability and an equity element (see paragraph 3856.21), an entity shall disclose the following information about the equity element including, when relevant:"]
[null,null,null,"(i) the exercise date or dates of the conversion option;\n(ii) the maturity or expiry date of the option;\n(iii) the conversion ratio or the strike price;\n(iv) conditions precedent to exercising the option; and\n(v) any other terms that could affect the exercise of the option, such as the existence of covenants that, if contravened, would alter the timing or price of the option.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D355","v":"(i) the exercise date or dates of the conversion option;\n(ii) the maturity or expiry date of the option;\n(iii) the conversion ratio or the strike price;\n(iv) conditions precedent to exercising the option; and\n(v) any other terms that could affect the exercise of the option, such as the existence of covenants that, if contravened, would alter the timing or price of the option."}]
[null,null,null,"(b) For a financial instrument that is indexed to the entity's equity or an identified factor, as described in paragraph 3856.14, an entity shall disclose information that enables users of the financial statements to understand the nature, terms and effects of the indexing feature, the conditions under which a payment will be made and the expected timing of any payment.\n(c) For a preferred share issued in a tax planning arrangement as specified in paragraph 3856.23, an entity shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(b) For a financial instrument that is indexed to the entity's equity or an identified factor, as described in paragraph 3856.14, an entity shall disclose information that enables users of the financial statements to understand the nature, terms and effects of the indexing feature, the conditions under which a payment will be made and the expected timing of any payment.\n(c) For a preferred share issued in a tax planning arrangement as specified in paragraph 3856.23, an entity shall disclose:"]
[null,null,null,"(i) on the face of the balance sheet, the total redemption amount for all classes of such shares outstanding;\n(ii) the aggregate redemption amount for each class of such shares; and\n(iii) the aggregate amount of any scheduled redemptions required in each of the next five years.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) on the face of the balance sheet, the total redemption amount for all classes of such shares outstanding;\n(ii) the aggregate redemption amount for each class of such shares; and\n(iii) the aggregate amount of any scheduled redemptions required in each of the next five years."]
[null,"Derivatives (3856.48-.50)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.48 An entity shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.48 An entity shall disclose:"]
[null,null,null,"(a) the notional and carrying amounts of all derivative assets measured at fair value;\n(b) the notional and carrying amounts of all derivative liabilities measured at fair value;\n(c) the method used to determine the fair value of all derivatives measured at fair value; and\n(d) the notional and accrued amounts of all interest rate and cross-currency interest rate swaps in designated hedging relationships.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the notional and carrying amounts of all derivative assets measured at fair value;\n(b) the notional and carrying amounts of all derivative liabilities measured at fair value;\n(c) the method used to determine the fair value of all derivatives measured at fair value; and\n(d) the notional and accrued amounts of all interest rate and cross-currency interest rate swaps in designated hedging relationships."]
[null,null,"●","3856.49 When an entity measures the fair value of a derivative asset or liability using a quote from a derivatives dealer, it discloses that fact and the nature and terms of the instrument.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.49 When an entity measures the fair value of a derivative asset or liability using a quote from a derivatives dealer, it discloses that fact and the nature and terms of the instrument."]
[null,null,"●","3856.50 An entity shall disclose sufficient information about derivatives that are linked to, and must be settled by delivery of, equity instruments of another entity whose fair value cannot be readily determined (see paragraph 3856.12(b)(ii)) to permit the reader to assess the potential implications of the contract. This information shall include:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.50 An entity shall disclose sufficient information about derivatives that are linked to, and must be settled by delivery of, equity instruments of another entity whose fair value cannot be readily determined (see paragraph 3856.12(b)(ii)) to permit the reader to assess the potential implications of the contract. This information shall include:"]
[null,null,null,"(a) the name of the issuer of the equity instrument;\n(b) a description of the equity instrument; and\n(c) the terms under which settlement will take place.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the name of the issuer of the equity instrument;\n(b) a description of the equity instrument; and\n(c) the terms under which settlement will take place."]
[null,"Hedge accounting (3856.51)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.51 An entity that designates derivatives as hedging items shall disclose information that enables users of the financial statements to understand the effect of hedge accounting, as follows:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.51 An entity that designates derivatives as hedging items shall disclose information that enables users of the financial statements to understand the effect of hedge accounting, as follows:"]
[null,null,null,"(a) For a hedge of an anticipated transaction in accordance with paragraph 3856.33, during the term of the hedging relationship, the entity discloses the terms of the anticipated transaction including the nature and timing of the hedged item, the terms of the forward contract, the fact that hedge accounting applies and the net effect of the relationship.\n(b) For a hedge of an interest-bearing asset or liability in accordance with paragraph 3856.34, the entity discloses the nature and terms of the hedged item, the nature and terms of the hedging interest rate or cross-currency interest rate swap, the fact that hedge accounting applies and the net effect of the relationship.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) For a hedge of an anticipated transaction in accordance with paragraph 3856.33, during the term of the hedging relationship, the entity discloses the terms of the anticipated transaction including the nature and timing of the hedged item, the terms of the forward contract, the fact that hedge accounting applies and the net effect of the relationship.\n(b) For a hedge of an interest-bearing asset or liability in accordance with paragraph 3856.34, the entity discloses the nature and terms of the hedged item, the nature and terms of the hedging interest rate or cross-currency interest rate swap, the fact that hedge accounting applies and the net effect of the relationship."]
[null,"Items of income (3856.52)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.52 An entity shall disclose the following items of income, expense, gains or losses either on the face of the statements or in the notes to the financial statements:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.52 An entity shall disclose the following items of income, expense, gains or losses either on the face of the statements or in the notes to the financial statements:"]
[null,null,null,"(a) net gains or net losses recognized on financial instruments;\n(b) total interest income;\n(c) total interest expense on current financial liabilities;\n(d) interest expense on long-term financial liabilities, separately identifying amortization of premiums, discounts and financing fees; and\n(e) the amount of any impairment loss or reversal of a previously recognized loss.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) net gains or net losses recognized on financial instruments;\n(b) total interest income;\n(c) total interest expense on current financial liabilities;\n(d) interest expense on long-term financial liabilities, separately identifying amortization of premiums, discounts and financing fees; and\n(e) the amount of any impairment loss or reversal of a previously recognized loss."]
[null,"Risks and uncertainties (3856.53-.54)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.53 For each significant risk (see paragraph 3856.A66) arising from financial instruments, and separately for derivatives, an entity shall disclose:",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.53 For each significant risk (see paragraph 3856.A66) arising from financial instruments, and separately for derivatives, an entity shall disclose:"]
[null,null,null,"(a) the exposures to risk and how they arise; and\n(b) any change in risk exposures from the previous period.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the exposures to risk and how they arise; and\n(b) any change in risk exposures from the previous period."]
[null,null,"●","3856.54 For each type of risk arising from financial instruments, an entity shall disclose concentrations of risk. Concentrations of risk arise from financial instruments that have similar characteristics and are affected similarly by changes in economic or other conditions (see paragraph 3856.A67).",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.54 For each type of risk arising from financial instruments, an entity shall disclose concentrations of risk. Concentrations of risk arise from financial instruments that have similar characteristics and are affected similarly by changes in economic or other conditions (see paragraph 3856.A67)."]
["Goodwill and intangible assets (3064.88-.91, .93-.94)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3064.88 The aggregate amount of goodwill shall be presented as a separate line item in an enterprise's balance sheet.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.88 The aggregate amount of goodwill shall be presented as a separate line item in an enterprise's balance sheet."]
[null,null,"●","3064.89 The aggregate amount of goodwill impairment losses shall be presented as a separate line item in the income statement before discontinued operations, unless a goodwill impairment loss is associated with a discontinued operation, or disclosed in the notes to the financial statements. A goodwill impairment loss associated with a discontinued operation shall be included on a net-of-tax basis within the results of discontinued operations.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.89 The aggregate amount of goodwill impairment losses shall be presented as a separate line item in the income statement before discontinued operations, unless a goodwill impairment loss is associated with a discontinued operation, or disclosed in the notes to the financial statements. A goodwill impairment loss associated with a discontinued operation shall be included on a net-of-tax basis within the results of discontinued operations."]
[null,null,"●","3064.90  Intangible assets shall be aggregated and presented as a separate line item in an enterprise's balance sheet.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.90  Intangible assets shall be aggregated and presented as a separate line item in an enterprise's balance sheet."]
[null,null,null,"3064.91 The financial statements shall disclose the following information:",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.91 The financial statements shall disclose the following information:"]
[null,null,null,"(a) for intangible assets subject to amortization:",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) for intangible assets subject to amortization:"]
[null,null,null,"(i) the net carrying amount in total and by major intangible asset class;\n(ii) the aggregate amortization expense for the period; and\n(iii) the amortization method used, including the amortization period or rate;",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) the net carrying amount in total and by major intangible asset class;\n(ii) the aggregate amortization expense for the period; and\n(iii) the amortization method used, including the amortization period or rate;"]
[null,null,null,"(b) the carrying amount in total and by major intangible asset class for intangible assets not subject to amortization; and\n(c) the basis to account for internally generated intangible assets.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"(b) the carrying amount in total and by major intangible asset class for intangible assets not subject to amortization; and\n(c) the basis to account for internally generated intangible assets."]
[null,null,"●","3064.93 For each goodwill impairment loss recognized, the following information shall be disclosed in the financial statements that include the period in which the impairment loss is recognized:\n",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.93 For each goodwill impairment loss recognized, the following information shall be disclosed in the financial statements that include the period in which the impairment loss is recognized:\n"]
[null,null,null,"(a) a description of the facts and circumstances leading to the impairment; and\n(b) the amount of the impairment loss.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the facts and circumstances leading to the impairment; and\n(b) the amount of the impairment loss."]
[null,null,"●","3064.94 For each impairment loss recognized related to an intangible asset, the following information shall be disclosed in the financial statements that include the period in which the impairment loss is recognized:",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"3064.94 For each impairment loss recognized related to an intangible asset, the following information shall be disclosed in the financial statements that include the period in which the impairment loss is recognized:"]
[null,null,null,"(a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment;\n(b) the amount of the impairment loss; and\n(c) the caption in the income statement in which the impairment loss is included.",null,null,null,3064,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment;\n(b) the amount of the impairment loss; and\n(c) the caption in the income statement in which the impairment loss is included."]
["Government assistance (3800.31)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3800.31 The following disclosure of government assistance shall be made:",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"3800.31 The following disclosure of government assistance shall be made:"]
[null,null,null,"(a) with respect to assistance received and receivable in the current period:",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) with respect to assistance received and receivable in the current period:"]
[null,null,null,"(i) the amount thereof;\n(ii) the amounts credited directly to income, deferred credit or fixed assets;\n(iii) the relevant terms and conditions applicable to the assistance; and\n(iv) the amount of any contingent liability for repayment;",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) the amount thereof;\n(ii) the amounts credited directly to income, deferred credit or fixed assets;\n(iii) the relevant terms and conditions applicable to the assistance; and\n(iv) the amount of any contingent liability for repayment;"]
[null,null,null,"(b) with respect to assistance received in prior periods for which any contingent liability for repayment exists:",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(b) with respect to assistance received in prior periods for which any contingent liability for repayment exists:"]
[null,null,null,"(i) the amount of the contingent liability; and\n(ii) the relevant terms and conditions applicable to the assistance;",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(i) the amount of the contingent liability; and\n(ii) the relevant terms and conditions applicable to the assistance;"]
[null,null,null,"(c) with respect to government assistance that has been accounted for as a deferred credit in accordance with paragraphs 3800.20 or 3800.22(b), the amortization method used including the amortization period or rate; and\n(d) with respect to a forgivable loan:",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(c) with respect to government assistance that has been accounted for as a deferred credit in accordance with paragraphs 3800.20 or 3800.22(b), the amortization method used including the amortization period or rate; and\n(d) with respect to a forgivable loan:"]
[null,null,null,"(i)  the unforgiven balance; and\n(ii) an explanation of the terms and conditions relating to its forgiveness.",null,null,null,3800,"All",null,null,null,null,null,null,null,null,null,null,null,"(i)  the unforgiven balance; and\n(ii) an explanation of the terms and conditions relating to its forgiveness."]
["Impairment of long-lived assets (3063.24)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3063.24 The financial statements shall disclose the following information in the period in which an impairment loss is recognized:",null,null,null,3063,"All",null,null,null,null,null,null,null,null,null,null,null,"3063.24 The financial statements shall disclose the following information in the period in which an impairment loss is recognized:"]
[null,null,null,"(a) a description of the impaired long-lived asset;\n(b) a description of the facts and circumstances leading to the impairment; and\n(c) if not separately presented on the face of the income statement, the amount of the impairment loss and the caption in the income statement that includes that loss.",null,null,null,3063,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the impaired long-lived asset;\n(b) a description of the facts and circumstances leading to the impairment; and\n(c) if not separately presented on the face of the income statement, the amount of the impairment loss and the caption in the income statement that includes that loss."]
["Income taxes (3465.80-.84, .86, .88-.91)",null,null,null,null,null,null,"All",3465,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Income tax expense (3465.80)",null,null,"Hide",null,null,"All",3465]
[null,null,"●","3465.80 Income tax expense included in the determination of net income or loss before discontinued operations shall be presented on the face of the income statement.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.80 Income tax expense included in the determination of net income or loss before discontinued operations shall be presented on the face of the income statement."]
[null,"Income tax liabilities and income tax assets (3465.81-.84)",null,null,"Hide",null,null,"All",3465]
[null,null,"●","3465.81 Income tax liabilities and income tax assets shall be presented separately from other liabilities and assets. Current income tax liabilities and current income tax assets shall be presented separately from future income tax liabilities and future income tax assets.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.81 Income tax liabilities and income tax assets shall be presented separately from other liabilities and assets. Current income tax liabilities and current income tax assets shall be presented separately from future income tax liabilities and future income tax assets."]
[null,null,"●","3465.82 When an enterprise segregates assets and liabilities between current and non-current assets and liabilities, the current and non-current portions of future income tax liabilities and future income tax assets shall also be segregated. The classification between current and non-current shall be based on the classification of the liabilities and assets to which the future income tax liabilities and future income tax assets relate. A future income tax liability or future income tax asset that is not related to a liability or asset recognized for accounting purposes, shall be classified according to the expected reversal date of the temporary difference. Future income tax assets related to unused tax losses and income tax reductions shall be classified according to the date that the benefit is expected to be realized.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.82 When an enterprise segregates assets and liabilities between current and non-current assets and liabilities, the current and non-current portions of future income tax liabilities and future income tax assets shall also be segregated. The classification between current and non-current shall be based on the classification of the liabilities and assets to which the future income tax liabilities and future income tax assets relate. A future income tax liability or future income tax asset that is not related to a liability or asset recognized for accounting purposes, shall be classified according to the expected reversal date of the temporary difference. Future income tax assets related to unused tax losses and income tax reductions shall be classified according to the date that the benefit is expected to be realized."]
[null,null,"●","3465.83 Current income tax liabilities and current income tax assets shall be offset if they relate to the same taxable entity and the same taxation authority. Future income tax liabilities and future income tax assets shall be offset if they relate to the same taxable entity and the same taxation authority. However, when an enterprise classifies assets and liabilities as current and non-current, the current portion of future income tax balances shall not offset any future income tax balances classified as non-current.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.83 Current income tax liabilities and current income tax assets shall be offset if they relate to the same taxable entity and the same taxation authority. Future income tax liabilities and future income tax assets shall be offset if they relate to the same taxable entity and the same taxation authority. However, when an enterprise classifies assets and liabilities as current and non-current, the current portion of future income tax balances shall not offset any future income tax balances classified as non-current."]
[null,null,"●","3465.84 When enterprises in a group are taxed separately by the same taxation authority, a future income tax asset recognized by one enterprise in the group shall not be offset against a future income tax liability of another enterprise in the group unless tax planning strategies could be implemented to satisfy the requirements of paragraph 3465.83 when the future income tax liability becomes payable.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.84 When enterprises in a group are taxed separately by the same taxation authority, a future income tax asset recognized by one enterprise in the group shall not be offset against a future income tax liability of another enterprise in the group unless tax planning strategies could be implemented to satisfy the requirements of paragraph 3465.83 when the future income tax liability becomes payable."]
[null,"Rate-regulated entreprises (3465.86)",null,null,"Hide",null,null,"All",3465]
[null,null,"●","3465.86 Rate-regulated enterprises shall recognize income taxes in accordance with this Section. ",null,null,null,3465,3465]
[null,"General (3465.88-.91)",null,null,"Hide",null,null,"All",3465]
[null,null,"●","3465.88 When an enterprise applies the taxes payable method of accounting for income taxes, the financial statements shall disclose the following:",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.88 When an enterprise applies the taxes payable method of accounting for income taxes, the financial statements shall disclose the following:"]
[null,null,null,"(a) (deleted)\n(b) a reconciliation of the income tax rate or expense related to income or loss for the period before discontinued operations to the statutory income tax rate or the dollar amount that would result from its application, including the nature and amount of each significant reconciling item;\n(c) the amount and timing of capital gain reserves and similar reserves to be included in taxable income within five years;\n(d) the amount of unused income tax losses carried forward and unused income tax credits; and\n(e) the portion of income tax expense (benefit) related to transactions charged (or credited) to equity (see paragraphs 3465.68 and 3465.78).",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"(a) (deleted)\n(b) a reconciliation of the income tax rate or expense related to income or loss for the period before discontinued operations to the statutory income tax rate or the dollar amount that would result from its application, including the nature and amount of each significant reconciling item;\n(c) the amount and timing of capital gain reserves and similar reserves to be included in taxable income within five years;\n(d) the amount of unused income tax losses carried forward and unused income tax credits; and\n(e) the portion of income tax expense (benefit) related to transactions charged (or credited) to equity (see paragraphs 3465.68 and 3465.78)."]
[null,null,"●","3465.89 When an enterprise applies the future income taxes method of accounting for income taxes, the following shall be disclosed separately:",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.89 When an enterprise applies the future income taxes method of accounting for income taxes, the following shall be disclosed separately:"]
[null,null,null,"(a) current income tax expense (benefit) included in the determination of income or loss before discontinued operations;\n(b) future income tax expense (benefit) included in the determination of income or loss before discontinued operations;\n(c) the portion of the cost (benefit) of current and future income taxes related to capital transactions or other items that are charged or credited to equity (see paragraphs 3465.68 and 3465.78); and\n(d) the total amount of unused tax losses and income tax reductions, and the amount of deductible temporary differences, for which no future income tax asset has been recognized.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"(a) current income tax expense (benefit) included in the determination of income or loss before discontinued operations;\n(b) future income tax expense (benefit) included in the determination of income or loss before discontinued operations;\n(c) the portion of the cost (benefit) of current and future income taxes related to capital transactions or other items that are charged or credited to equity (see paragraphs 3465.68 and 3465.78); and\n(d) the total amount of unused tax losses and income tax reductions, and the amount of deductible temporary differences, for which no future income tax asset has been recognized."]
[null,null,"●","3465.90 The net charge or recovery of refundable dividend taxes shall be disclosed separately.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.90 The net charge or recovery of refundable dividend taxes shall be disclosed separately."]
[null,null,"●","3465.91 An enterprise that is not subject to income taxes because its income is taxed directly to its owners shall disclose that fact.",null,null,null,3465,3465,null,null,null,null,null,null,null,null,null,null,null,"3465.91 An enterprise that is not subject to income taxes because its income is taxed directly to its owners shall disclose that fact."]
["Interest capitalized (3850.03)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3850.03 The amount of interest capitalized in the period shall be disclosed.",null,null,null,3850,"All",null,null,null,null,null,null,null,null,null,null,null,"3850.03 The amount of interest capitalized in the period shall be disclosed."]
["Interests in joint ventures (3055.45-.46, .48-.51, .53)",null,null,null,"Hide",null,null,"All",3055,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3055.45 The following shall be presented separately in the balance sheet:",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.45 The following shall be presented separately in the balance sheet:"]
[null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost."]
[null,null,"●","3055.46 Income from investments in:",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.46 Income from investments in:"]
[null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost."]
[null,null,"●","3055.48 The basis used to account for an entity's interests in joint ventures shall be disclosed.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.48 The basis used to account for an entity's interests in joint ventures shall be disclosed."]
[null,null,"●","3055.49 For joint ventures accounted for under the cost or equity method, an entity shall disclose the carrying amount of impaired interests in joint ventures and the amount of any related allowance for impairment.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D422","v":"3055.49 For joint ventures accounted for under the cost or equity method, an entity shall disclose the carrying amount of impaired interests in joint ventures and the amount of any related allowance for impairment."}]
[null,null,"●","3055.50 A venturer shall provide a listing and description of interests in significant joint ventures including the names, carrying values and proportion of ownership interests held in each joint venture.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.50 A venturer shall provide a listing and description of interests in significant joint ventures including the names, carrying values and proportion of ownership interests held in each joint venture."]
[null,null,"●","3055.51 A venturer shall disclose its share of any contingencies and commitments of joint ventures and those contingencies that exist when the venturer is contingently liable for the liabilities of the other venturers of the joint ventures.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.51 A venturer shall disclose its share of any contingencies and commitments of joint ventures and those contingencies that exist when the venturer is contingently liable for the liabilities of the other venturers of the joint ventures."]
[null,null,"●","3055.53 When the fiscal periods of a venturer and a joint venture are not coterminous and the proportional consolidation or equity method is used, events relating to, or transactions of, the joint venture that have occurred during the intervening period and significantly affect the financial position or results of operations of the entity shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements.",null,null,null,3055,3055,null,null,null,null,null,null,null,null,null,null,null,"3055.53 When the fiscal periods of a venturer and a joint venture are not coterminous and the proportional consolidation or equity method is used, events relating to, or transactions of, the joint venture that have occurred during the intervening period and significantly affect the financial position or results of operations of the entity shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements."]
["Joint Arrangements (3056.34 -.35, .37-.39 and .41)",null,null,null,"Hide",null,null,"All",3056,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3056.34 The following shall be presented separately in the balance sheet:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.\n",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.34 The following shall be presented separately in the balance sheet:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.\n"]
[null,null,"●","3056.35 Income from investments in the following shall be presented separately in the income statement:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.\n",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.35 Income from investments in the following shall be presented separately in the income statement:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence; and\n(d) other investments accounted for at cost.\n"]
[null,null,"●","3056.37 The basis used to account for an investor's interest in a jointly controlled enterprise shall be disclosed. ",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.37 The basis used to account for an investor's interest in a jointly controlled enterprise shall be disclosed. "]
[null,null,"●","3056.38 An investor shall provide a listing and description of interests in significant joint arrangements including the names, carrying values and proportion of ownership interests held in each joint arrangement.",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.38 An investor shall provide a listing and description of interests in significant joint arrangements including the names, carrying values and proportion of ownership interests held in each joint arrangement."]
[null,null,"●","3056.39 An investor shall disclose its share of any contingencies and commitments of joint arrangements and those contingencies that exist when the investor is contingently liable for the liabilities of the other investors of the joint arrangements.",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,"3056.39 An investor shall disclose its share of any contingencies and commitments of joint arrangements and those contingencies that exist when the investor is contingently liable for the liabilities of the other investors of the joint arrangements."]
[null,null,"●","3056.41 For joint arrangements accounted for using the cost or equity method, an investor shall also provide the disclosures required by INVESTMENTS, Section 3051.",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,{"$f":"D432","v":"3056.41 For joint arrangements accounted for using the cost or equity method, an investor shall also provide the disclosures required by INVESTMENTS, Section 3051."}]
["Inventories (3031.35)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3031.35 The financial statements shall disclose:",null,null,null,3031,"All",null,null,null,null,null,null,null,null,null,null,null,"3031.35 The financial statements shall disclose:"]
[null,null,null,"(a) the accounting policies adopted in measuring inventories, including the cost formula used\n(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity; and\n(c) the amount of inventories recognized as an expense during the period;",null,null,null,3031,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the accounting policies adopted in measuring inventories, including the cost formula used\n(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity; and\n(c) the amount of inventories recognized as an expense during the period;"]
["Investments (3051.26-.27, .29-.33)",null,null,null,"Hide",null,null,"All","3051-NotRevised",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3051.26 The following shall be presented separately on the balance sheet:",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,"●","3051.27 Income from investments in:",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,null,"(a) subsidiaries and interests in joint ventures accounted for using the equity method;\n(b) subsidiaries and interests in joint ventures accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost;\nshall be presented separately in the income statement.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,"●","3051.29 The basis used to account for investments shall be disclosed.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,null,"3051.30 When the fiscal periods of an investor and an investee are not coterminous and the equity method is used to account for the investee, events relating to, or transactions of, the investee that have occurred during the intervening period and significantly affect the financial position or results of operations of the investor shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,"●","3051.31 An entity that elects to account for its investments using the equity method shall disclose the fair value of an investment when it is quoted in an active market.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,"●","3051.32 An entity shall provide a listing and description of significant investments, including the names, carrying values and proportion of ownership interests held in each investment.",null,null,null,"3051-NotRevised","3051-NotRevised"]
[null,null,"●","3051.33 An entity shall disclose the carrying amount of impaired assets, by type of asset, and the amount of related allowance for impairment.",null,null,null,"3051-NotRevised","3051-NotRevised"]
["Investments (3051.31-.32, .34-.38)",null,null,null,"Hide",null,null,"All","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D446","v":0}]
[null,null,"●","3051.31 The following shall be presented separately on the balance sheet:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost.\n",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D447","v":"3051.31 The following shall be presented separately on the balance sheet:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost.\n"}]
[null,null,"●","3051.32 Income from investments in:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost;\n shall be presented separately in the income statement.\n",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D448","v":"3051.32 Income from investments in:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost;\n shall be presented separately in the income statement.\n"}]
[null,null,"●","3051.34 The basis used to account for investments shall be disclosed.",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.34 The basis used to account for investments shall be disclosed."]
[null,null,"●","3051.35 When the fiscal periods of an investor and an investee are not coterminous and the equity method is used to account for the investee, events relating to, or transactions of, the investee that have occurred during the intervening period and significantly affect the financial position or results of operations of the investor shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements.",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.35 When the fiscal periods of an investor and an investee are not coterminous and the equity method is used to account for the investee, events relating to, or transactions of, the investee that have occurred during the intervening period and significantly affect the financial position or results of operations of the investor shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements."]
[null,null,"●","3051.36 An investor that elects to account for its investments using the equity method shall disclose the fair value of an investment when it is quoted in an active market.",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.36 An investor that elects to account for its investments using the equity method shall disclose the fair value of an investment when it is quoted in an active market."]
[null,null,"●","3051.37 An investor shall provide a listing and description of significant investments, including the names, carrying values and proportion of ownership interests held in each investment.",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.37 An investor shall provide a listing and description of significant investments, including the names, carrying values and proportion of ownership interests held in each investment."]
[null,null,"●","3051.38 An investor shall disclose the carrying amount of impaired assets, by type of asset, and the amount of related allowance for impairment.",null,null,null,"3051-Revised","3051-Revised",null,null,null,null,null,null,null,null,null,null,null,"3051.38 An investor shall disclose the carrying amount of impaired assets, by type of asset, and the amount of related allowance for impairment."]
["Leases (3065.22-.23, .54 and .73-.81)",null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Capital lease - lessee (3065.22-.23, .73-.76)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3065.22 Obligations related to leased assets shall be shown separately from other long-term obligations. ",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.22 Obligations related to leased assets shall be shown separately from other long-term obligations. "]
[null,null,"●","3065.23 Any portion of lease obligations payable within a year out of current funds shall be included in current liabilities.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.23 Any portion of lease obligations payable within a year out of current funds shall be included in current liabilities."]
[null,null,"●","3065.73 For each major category of leased property, plant and equipment, there shall be disclosure of:",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.73 For each major category of leased property, plant and equipment, there shall be disclosure of:"]
[null,null,null,"(a) cost;\n(b) accumulated amortization, including the amount of any write-downs; and\n(c) the amortization method used, including the amortization period or rate.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) cost;\n(b) accumulated amortization, including the amount of any write-downs; and\n(c) the amortization method used, including the amortization period or rate."]
[null,null,"●","3065.74 For an obligation under a capital lease, an entity shall disclose:",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.74 For an obligation under a capital lease, an entity shall disclose:"]
[null,null,null,"(a) the interest rate;\n(b) the maturity date;\n(c) the amount outstanding; and\n(d) if the leases are secured, the fact that they are secured.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the interest rate;\n(b) the maturity date;\n(c) the amount outstanding; and\n(d) if the leases are secured, the fact that they are secured."]
[null,null,"●","3065.75 Interest expense related to lease obligations shall be disclosed separately, or as part of interest on long-term indebtedness. ",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.75 Interest expense related to lease obligations shall be disclosed separately, or as part of interest on long-term indebtedness. "]
[null,null,"●","3065.76 The aggregate amount of payments estimated to be required in each of the next five years to meet repayment, sinking fund or retirement provisions shall be disclosed.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.76 The aggregate amount of payments estimated to be required in each of the next five years to meet repayment, sinking fund or retirement provisions shall be disclosed."]
[null,"Operating lease - Lessee (3065.77)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3065.77 Disclosure shall be made of the future minimum lease payments, in the aggregate and for each of the five succeeding years under operating leases. The nature of other commitments under such leases shall also be described. Leases with an initial term of one year or less may be excluded from this disclosure requirement. ",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.77 Disclosure shall be made of the future minimum lease payments, in the aggregate and for each of the five succeeding years under operating leases. The nature of other commitments under such leases shall also be described. Leases with an initial term of one year or less may be excluded from this disclosure requirement. "]
[null,"Direct financing or sales-type lease - Lessor (3065.54, .78-.79)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3065.54 The lessor's net investment in direct financing and sales-type leases shall be segregated between current and long-term portions in a classified balance sheet.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.54 The lessor's net investment in direct financing and sales-type leases shall be segregated between current and long-term portions in a classified balance sheet."]
[null,null,"●","3065.78 The lessor's net investment in direct financing and sales-type leases shall be disclosed along with the interest rates implicit in the leases.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.78 The lessor's net investment in direct financing and sales-type leases shall be disclosed along with the interest rates implicit in the leases."]
[null,null,"●","3065.79 An entity shall disclose the carrying amount of impaired direct financing and sales-type leases and the amount of any related allowance for impairment.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.79 An entity shall disclose the carrying amount of impaired direct financing and sales-type leases and the amount of any related allowance for impairment."]
[null,"Operating lease - Lessor (3065.80-.81)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3065.80 Disclosure shall be made of the cost of property, plant and equipment held for leasing purposes and the amount of accumulated amortization.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.80 Disclosure shall be made of the cost of property, plant and equipment held for leasing purposes and the amount of accumulated amortization."]
[null,null,null,"3065.81 An entity shall disclose the carrying amount of impaired operating lease receivables and the amount of any related allowance for impairment.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.81 An entity shall disclose the carrying amount of impaired operating lease receivables and the amount of any related allowance for impairment."]
["Non-monetary transactions (3831.17)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3831.17 An entity shall disclose the following information in the period in which a non-monetary transaction occurs to enable users of the financial statements to understand the effects of a non-monetary transaction on the financial statements:",null,null,null,3831,"All",null,null,null,null,null,null,null,null,null,null,null,"3831.17 An entity shall disclose the following information in the period in which a non-monetary transaction occurs to enable users of the financial statements to understand the effects of a non-monetary transaction on the financial statements:"]
[null,null,null,"(a) the nature of the transaction;\n(b) its basis of measurement;\n(c)  the amount; and\n(d) related gains and losses.",null,null,null,3831,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the nature of the transaction;\n(b) its basis of measurement;\n(c)  the amount; and\n(d) related gains and losses."]
["Property, plant and equipment (3061.24-.26, AcG 16.57 -.59)",null,null,null,"Hide",null,null,"All","AcG 16",null,null,null,null,null,null,null,null,null,null,null,0]
["Property, plant and equipment (3061.24-.26)",null,null,null,null,null,null,"All","AcG 16-No"]
[null,null,"●","3061.24 For each major category of property, plant and equipment there shall be disclosure of:",null,null,null,3061,"All",null,null,null,null,null,null,null,null,null,null,null,"3061.24 For each major category of property, plant and equipment there shall be disclosure of:"]
[null,null,null,"(a) cost;\n(b) accumulated amortization, including the amount of any write-downs; and\n(c) the amortization method used, including the amortization period or rate.",null,null,null,3061,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) cost;\n(b) accumulated amortization, including the amount of any write-downs; and\n(c) the amortization method used, including the amortization period or rate."]
[null,null,"●","3061.25 The net carrying amount of an item of property, plant and equipment not being amortized, because it is under construction or development, or has been removed from service for an extended period of time, shall be disclosed",null,null,null,3061,"All",null,null,null,null,null,null,null,null,null,null,null,"3061.25 The net carrying amount of an item of property, plant and equipment not being amortized, because it is under construction or development, or has been removed from service for an extended period of time, shall be disclosed"]
[null,null,"●","3061.26 The amount of amortization of an item of property, plant and equipment charged to income for the period shall be disclosed (see Section 1520).",null,null,null,3061,"All",null,null,null,null,null,null,null,null,null,null,null,"3061.26 The amount of amortization of an item of property, plant and equipment charged to income for the period shall be disclosed (see Section 1520)."]
[null,"Oil and gas activities (AcG 16.57 -.59)",null,null,"Hide",null,null,"All","AcG 16",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG 16.57 A disposal of a subset of properties within a cost centre shall not be presented as a discontinued operation as it will not meet the definition of a component (see Section 3475). A disposal of an entire cost centre meets the definition of a component and shall be presented as a discontinued operation in accordance with Section 3475.",null,null,null,"AcG 16","AcG 16",null,null,null,null,null,null,null,null,null,null,null,"AcG 16.57 A disposal of a subset of properties within a cost centre shall not be presented as a discontinued operation as it will not meet the definition of a component (see Section 3475). A disposal of an entire cost centre meets the definition of a component and shall be presented as a discontinued operation in accordance with Section 3475."]
[null,null,null,"AcG 16.58 Enterprises following the full cost method of accounting shall report properties classified as held for sale (see paragraph 23) separately in the balance sheet.",null,null,null,"AcG 16","AcG 16",null,null,null,null,null,null,null,null,null,null,null,"AcG 16.58 Enterprises following the full cost method of accounting shall report properties classified as held for sale (see paragraph 23) separately in the balance sheet."]
[null,null,"●","AcG 16.59 Enterprises following the full cost method of accounting shall disclose:",null,null,null,"AcG 16","AcG 16",null,null,null,null,null,null,null,null,null,null,null,"AcG 16.59 Enterprises following the full cost method of accounting shall disclose:"]
[null,null,null,"(a) interest and general and administrative costs capitalized during the period;\n(b) costs at the balance sheet date excluded from costs subject to D & D, together with comparative amounts;\n(c) the method used in calculating D & D, i.e., whether gross or net (before or after royalties) numbers were used and how gas and oil were converted to a common unit of measure;\n(d)  the disclosures required by Section 3063, and by Section 3475;\n(e) when planned principal operations in a new cost centre have not commenced (see paragraph 5), the following:\n(i) the fact that activities in the cost centre are considered to be in the preproduction stage;\n(ii) the fact that all costs, net of revenues, have been capitalized;\n(iii) the major uncertainties affecting recovery of costs; and\n(iv) for each cost centre, net costs to date with respect to unproved properties, proved properties and other costs.\n\nIn addition to the above, the disclosure requirements of Section 1508, shall be considered. In particular, impairment tests may be subject to material measurement uncertainty.",null,null,null,"AcG 16","AcG 16",null,null,null,null,null,null,null,null,null,null,null,"(a) interest and general and administrative costs capitalized during the period;\n(b) costs at the balance sheet date excluded from costs subject to D & D, together with comparative amounts;\n(c) the method used in calculating D & D, i.e., whether gross or net (before or after royalties) numbers were used and how gas and oil were converted to a common unit of measure;\n(d)  the disclosures required by Section 3063, and by Section 3475;\n(e) when planned principal operations in a new cost centre have not commenced (see paragraph 5), the following:\n(i) the fact that activities in the cost centre are considered to be in the preproduction stage;\n(ii) the fact that all costs, net of revenues, have been capitalized;\n(iii) the major uncertainties affecting recovery of costs; and\n(iv) for each cost centre, net costs to date with respect to unproved properties, proved properties and other costs.\n\nIn addition to the above, the disclosure requirements of Section 1508, shall be considered. In particular, impairment tests may be subject to material measurement uncertainty."]
["Related party transactions (3840.51)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3840.51 An enterprise shall disclose the following information about its transactions with related parties:",null,null,null,3840,"All",null,null,null,null,null,null,null,null,null,null,null,"3840.51 An enterprise shall disclose the following information about its transactions with related parties:"]
[null,null,null,"(a) a description of the relationship between the transacting parties;\n(b) a description of the transaction(s), including those for which no amount has been recognized;\n(c) the recognized amount of the transactions classified by financial statement category;\n(d) the measurement basis used;\n(e) amounts due to or from related parties and the terms and conditions relating thereto;\n(f) contractual obligations with related parties, separate from other contractual obligations; and\n(g) contingencies involving related parties, separate from other contingencies.",null,null,null,3840,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the relationship between the transacting parties;\n(b) a description of the transaction(s), including those for which no amount has been recognized;\n(c) the recognized amount of the transactions classified by financial statement category;\n(d) the measurement basis used;\n(e) amounts due to or from related parties and the terms and conditions relating thereto;\n(f) contractual obligations with related parties, separate from other contractual obligations; and\n(g) contingencies involving related parties, separate from other contingencies."]
["Reserves (3260.05-.06)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3260.05 Reserves shall be shown as part of shareholders' equity and the source from which they were created (i.e., retained earnings or contributed surplus) indicated.",null,null,null,3260,"All",null,null,null,null,null,null,null,null,null,null,null,"3260.05 Reserves shall be shown as part of shareholders' equity and the source from which they were created (i.e., retained earnings or contributed surplus) indicated."]
[null,null,"●","3260.06 Changes in reserves during the period shall be presented separately in the financial statements.",null,null,null,3260,"All",null,null,null,null,null,null,null,null,null,null,null,"3260.06 Changes in reserves during the period shall be presented separately in the financial statements."]
["Revenue (3400.29, .33, AcG 2.17-.18)",null,null,null,null,null,null,"All","AcG 2",null,null,null,null,null,null,null,null,null,null,null,0]
["Revenue (3400.29 and .33)",null,null,null,null,null,null,"All","AcG 2-No"]
[null,"General (3400.29, .33)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3400.29 The amount of revenue recognized during the period shall be presented separately in the income statement.",null,null,null,3400,"All",null,null,null,null,null,null,null,null,null,null,null,"3400.29 The amount of revenue recognized during the period shall be presented separately in the income statement."]
[null,null,"●","3400.33 An enterprise shall disclose separately, either on the face of the income statement or in the notes to the financial statements, the major categories of revenue recognized during the period.",null,null,null,3400,"All",null,null,null,null,null,null,null,null,null,null,null,"3400.33 An enterprise shall disclose separately, either on the face of the income statement or in the notes to the financial statements, the major categories of revenue recognized during the period."]
[null,"Franchise fee revenue (AcG 2.17-.18)",null,null,"Hide",null,null,"All","AcG 2",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","AcG 2.17 Revenue and costs related to franchisor owned outlets shall be distinguished from revenue and costs related to franchised-outlets. ",null,null,null,"AcG 2","AcG 2",null,null,null,null,null,null,null,null,null,null,null,"AcG 2.17 Revenue and costs related to franchisor owned outlets shall be distinguished from revenue and costs related to franchised-outlets. "]
[null,null,"●","AcG 2.18 The number of franchisor-owned and franchised outlets in operation at the end of the period shall also be disclosed.",null,null,null,"AcG 2","AcG 2",null,null,null,null,null,null,null,null,null,null,null,"AcG 2.18 The number of franchisor-owned and franchised outlets in operation at the end of the period shall also be disclosed."]
["Share capital (3240.20-.22) ",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3240.20 Disclosure shall be made of issued share capital, including:",null,null,null,3240,"All",null,null,null,null,null,null,null,null,null,null,null,"3240.20 Disclosure shall be made of issued share capital, including:"]
[null,null,null,"(a) the number of shares for each class, giving a brief description and the par value, if any;\n(b) dividend rates on preference shares and whether or not they are cumulative;\n(c) the redemption price of redeemable shares;\n(d) the existence and details of conversion provisions;\n(e) the number of shares and the amount received or receivable that is attributable to capital for each class (when any shares have not been fully paid, disclosure shall be made of the amounts that have not been called and the unpaid amounts that have been called or are otherwise due as well as the number of shares in each of these categories); and\n(f) arrears of dividends for cumulative preference shares.",null,null,null,3240,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D503","v":"(a) the number of shares for each class, giving a brief description and the par value, if any;\n(b) dividend rates on preference shares and whether or not they are cumulative;\n(c) the redemption price of redeemable shares;\n(d) the existence and details of conversion provisions;\n(e) the number of shares and the amount received or receivable that is attributable to capital for each class (when any shares have not been fully paid, disclosure shall be made of the amounts that have not been called and the unpaid amounts that have been called or are otherwise due as well as the number of shares in each of these categories); and\n(f) arrears of dividends for cumulative preference shares."}]
[null,null,"●","3240.21 Disclosure shall be made of commitments to issue or resell shares.",null,null,null,3240,"All",null,null,null,null,null,null,null,null,null,null,null,"3240.21 Disclosure shall be made of commitments to issue or resell shares."]
[null,null,"●","3240.22 Disclosure shall be made of details of transactions during the period, including:",null,null,null,3240,"All",null,null,null,null,null,null,null,null,null,null,null,"3240.22 Disclosure shall be made of details of transactions during the period, including:"]
[null,null,null,"(a) the number of shares of each class issued since the date of the last balance sheet, indicating the value attributed thereto and distinguishing shares issued for cash (showing separately shares issued pursuant to options or warrants), shares issued directly or indirectly for services and shares issued directly or indirectly for other considerations;\n(b) the number of shares of each class redeemed or acquired since the date of the last balance sheet and the consideration given and, when the consideration was other than cash, the nature of the consideration given and the value attributed thereto; and\n(c) the number of shares of each class resold since the date of the last balance sheet, indicating the value attributed thereto and distinguishing shares resold for cash (showing separately shares resold pursuant to options or warrants), shares resold directly or indirectly for services and shares resold directly or indirectly for other considerations.",null,null,null,3240,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) the number of shares of each class issued since the date of the last balance sheet, indicating the value attributed thereto and distinguishing shares issued for cash (showing separately shares issued pursuant to options or warrants), shares issued directly or indirectly for services and shares issued directly or indirectly for other considerations;\n(b) the number of shares of each class redeemed or acquired since the date of the last balance sheet and the consideration given and, when the consideration was other than cash, the nature of the consideration given and the value attributed thereto; and\n(c) the number of shares of each class resold since the date of the last balance sheet, indicating the value attributed thereto and distinguishing shares resold for cash (showing separately shares resold pursuant to options or warrants), shares resold directly or indirectly for services and shares resold directly or indirectly for other considerations."]
["Stock-based compensation and other stock-based payments (3870.66-.68)",null,null,null,"Hide",null,null,"All",3870,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3870.66 An enterprise with one or more stock-based compensation plans shall provide a description of the plan(s), including the general terms of awards under the plan(s), such as vesting requirements, and the maximum term of options granted. An enterprise that uses equity instruments to acquire goods or services other than employee services shall provide disclosures similar to those required by this paragraph and paragraphs 3870.67-.68 to the extent that those disclosures are important in understanding the effects of those transactions on the financial statements.",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"3870.66 An enterprise with one or more stock-based compensation plans shall provide a description of the plan(s), including the general terms of awards under the plan(s), such as vesting requirements, and the maximum term of options granted. An enterprise that uses equity instruments to acquire goods or services other than employee services shall provide disclosures similar to those required by this paragraph and paragraphs 3870.67-.68 to the extent that those disclosures are important in understanding the effects of those transactions on the financial statements."]
[null,null,"●","3870.67 The following information shall be disclosed:",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"3870.67 The following information shall be disclosed:"]
[null,null,null,"(a) The number, weighted average exercise prices, range of exercise prices and range of remaining contractual lives of options for each of the following groups of options:\n(i) those outstanding at the end of the year;\n(ii) those granted during the year;  \n     \nIf the range of exercise prices is wide (for example, the highest exercise price exceeds approximately 150 percent of the lowest exercise price), the exercise prices shall be segregated into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received as a result of option exercises.",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"(a) The number, weighted average exercise prices, range of exercise prices and range of remaining contractual lives of options for each of the following groups of options:\n(i) those outstanding at the end of the year;\n(ii) those granted during the year;  \n     \nIf the range of exercise prices is wide (for example, the highest exercise price exceeds approximately 150 percent of the lowest exercise price), the exercise prices shall be segregated into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received as a result of option exercises."]
[null,null,null,"(b) The number and description of the terms (for example, performance conditions) of equity instruments other than options, such as shares of non-vested stock, granted during the year.\n(c) Total compensation cost recognized in income for stock-based employee compensation awards.\n(d) Amounts charged or credited to contributed surplus in respect of stock-based employee compensation awards (see Section 3251).\n(e) Amounts credited to share capital in respect of stock-based employee compensation awards (see Section 3240).\n(f) The terms of significant modifications of outstanding awards.",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"(b) The number and description of the terms (for example, performance conditions) of equity instruments other than options, such as shares of non-vested stock, granted during the year.\n(c) Total compensation cost recognized in income for stock-based employee compensation awards.\n(d) Amounts charged or credited to contributed surplus in respect of stock-based employee compensation awards (see Section 3251).\n(e) Amounts credited to share capital in respect of stock-based employee compensation awards (see Section 3240).\n(f) The terms of significant modifications of outstanding awards."]
[null,null,"●","3870.68 An enterprise that grants options under multiple stock-based employee compensation plans shall provide the information required by paragraph 3870.67 separately for different types of awards to the extent that the differences in the characteristics of the awards make separate disclosure important to an understanding of the enterprise's use of stock-based compensation.",null,null,null,3870,3870,null,null,null,null,null,null,null,null,null,null,null,"3870.68 An enterprise that grants options under multiple stock-based employee compensation plans shall provide the information required by paragraph 3870.67 separately for different types of awards to the extent that the differences in the characteristics of the awards make separate disclosure important to an understanding of the enterprise's use of stock-based compensation."]
["Subsequent events (3820.10-.11)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3820.10 Disclosure shall be made of those events occurring between the date of the financial statements and the date of their completion that do not relate to conditions that existed at the date of the financial statements but:",null,null,null,3820,"All",null,null,null,null,null,null,null,null,null,null,null,"3820.10 Disclosure shall be made of those events occurring between the date of the financial statements and the date of their completion that do not relate to conditions that existed at the date of the financial statements but:"]
[null,null,null,"(a) cause significant changes to assets or liabilities in the subsequent period; or\n(b) will, or may, have a significant effect on the future operations of the enterprise.",null,null,null,3820,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) cause significant changes to assets or liabilities in the subsequent period; or\n(b) will, or may, have a significant effect on the future operations of the enterprise."]
[null,null,"●","3820.11 At a minimum, the disclosure shall include:",null,null,null,3820,"All",null,null,null,null,null,null,null,null,null,null,null,"3820.11 At a minimum, the disclosure shall include:"]
[null,null,null,"(a) a description of the nature of the event; and\n(b) an estimate of the financial effect, when practicable, or a statement that such an estimate cannot be made.",null,null,null,3820,"All",null,null,null,null,null,null,null,null,null,null,null,"(a) a description of the nature of the event; and\n(b) an estimate of the financial effect, when practicable, or a statement that such an estimate cannot be made."]
[null,null,null,null,null,null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
["Comments",null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
["Conclusion:",null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
["All applicable required disclosures in this checklist plus those disclosures determined appropriate based on a qualitative assessment to comply with Handbook Section 1400 fair presentation requirements have been included in the financial statements or summarized as disclosure deficiencies on Form 2340 (AS/2) / 29610 (EMS).",null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,"Audit Senior Manager / Manager Signature and Date",null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
["Concurred by:",null,null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]
[null,"Engagement Partner Signature and Date",null,null,null,null,null,"All","All"]
[null,null,null,null,null,null,null,"All","All"]