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[]
["ASPE Accounting Standards for Private Enterprises  - Disclosure checklist"]
["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 documented."]
[null,"Instructions"]
[]
[null,"This workbook is effective for fiscal years beginning on or after January 1, 2022."]
[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 AS A WHOLE. "]
[null,"Latest CPA Handbook release available at the date of this form:",{"$f":"Checklist!A3","v":"Updated to CPA Canada Handbook - Accounting Part II - Highlight Summary no. II.28 (issued December 2021) "}]
[]
[]
[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 ('Checklist' tab) generated by your responses in the Profiling tab."]
[null,"Additional guidance is available on the Checklist 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 generally 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,"Terms of Use & Copyright"]
[]
[null,"Deloitte, one of Canada's leading professional services firms, provides audit, tax, consulting, and financial advisory services. Deloitte LLP, an Ontario limited liability partnership, is the Canadian member firm of Deloitte Touche Tohmatsu Limited."]
[]
[null,"Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms."]
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[null,"This Excel workbook contains general information only, and none of Deloitte is, by means of this Excel workbook, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This Excel workbook is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect, including but not limited to, among other things, your finances, your business or your compliance obligations. Before making any decision or taking any action that may affect your finances, your business or your compliance obligations, you should consult a qualified professional adviser. You may not rely upon this Excel workbook and any use of or reliance on this Excel workbook is at the your sole and exclusive risk. You assume full responsibility and risk of loss resulting from the use of or reliance on this Excel workbook. Deloitte shall not be responsible for any loss whatsoever sustained by any person who uses and/or relies on this Excel workbook. By using or relying on this Excel workbook you agree to indemnify and hold harmless Deloitte for any loss and/or damages you sustain resulting from the use of or reliance on this Excel workbook."]
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[null,"If you copy, print, or distribute pages or portions of pages from this website, such pages and portions of pages are subject to the following conditions:"]
[]
[null,"• They may used for informational purposes only."]
[null,"• They may be used only for non-commercial purposes."]
[null,"• They must include this notice as well as the copyright in their entirety. "]
[]
[null,"© Deloitte LLP and affiliated entities"]

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[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 1591)","Yes",null,null,"When response = No, hide all rows = 1591"]
[null,"Agriculture (section 3041) ","No",null,null,"When response = No, hide all rows = 3041"]
[null,"Investments (section 3051) ",null,null,null,"When response = No, hide all rows = 3051"]
[null,"Interests in joint arrangements (section 3056) ",null,null,null,"When response = No, hide all rows = 3056"]
[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,"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"]

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[null,null,null,null,null,null,null,"guidance","Handbook",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D1","v":0}]
["ASPE 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 CPA Canada Handbook - Accounting Part II - Highlight Summary no. II.28 (issued December 2021) ",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]
["Basis of Accounting - Introduction to Part II",null,null,null,"Hide",null,null,"All","All"]
[null,null,"●","II.8 A private enterprise that prepares its financial statements in accordance with this Part of the Handbook states that they have been prepared in accordance with Canadian accounting standards for private enterprises.",null,null,null,"All","All"]
["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,"Note:","First time adoption: Accounting policy and presentation standards related to first time adoption have not been included in this checklist.  Users must read the standard in its entirety for accounting policy disclosures and presentation requirements.   ",null,null,null,1500,"All"]
[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,1505,"All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Note:","This portion of the form includes extracts from the ASPE standards dealing with accounting policies and accounting policy choices (e.g. employee future benefits); further disclosure and presentation standards related to these ASPE standards are included within the remainder of this form.",null,null,null,1505,"All"]
[null,"Agriculture (3041.17, .22-23)   ",null,null,"Hide",null,null,"All",3041]
[null,null,"●","3041.17 An agricultural producer shall make an accounting policy choice to measure agricultural inventories using either:\n(a)     the cost model (see paragraphs 3041.22-48); or\n(b)     the net realizable value model (see paragraphs 3041.49-57), when all of the following conditions are met:\n         (i)     the product has a reliable, readily determinable and realizable market price;\n         (ii)     the product has reliably measurable and predictable costs of disposal; and\n         (iii) the product is available for immediate delivery.\n This accounting policy choice shall be applied consistently to all agricultural inventories having a similar nature and use.",null,null,null,3041,3041]
[null,null,"●","3041.22 An agricultural producer that applies the cost model shall measure its agricultural inventories at the lower of cost and net realizable value, and shall make an accounting policy choice to determine the cost of agricultural inventories using either:\n(a)     full cost (see paragraphs 3041.24-32); or\n(b)     only input costs (see paragraphs 3041.25-26).\nThis accounting policy choice shall be applied consistently to all agricultural inventories measured using the cost model that have a similar nature and use.",null,null,null,3041,3041]
[null,null,"●","3041.23 An agricultural producer that has previously chosen to determine the cost of agricultural inventories using only input costs is permitted to change its accounting policy to determine the cost of agricultural inventories using full cost, and it may apply this change in accounting policy prospectively as defined in paragraph 1506.05(g).",null,null,null,3041,3041]
[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 (3462.029; .029AA; .029AC; .029D; .032)",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:\n(a) an actuarial valuation prepared for accounting purposes as described in paragraphs 3462.035 -.061; or \n(b) the most recently completed actuarial valuation prepared for funding purposes, provided the valuation meets the criteria in paragraph 3462.029D , and provided the guidance in paragraph 3462.029AC is applied.\n\nThe enterprise applies the same choice to each defined benefit plan for which a funding valuation is required to be prepared to comply with legislative, regulatory or contractual requirements. In making this accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b).",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:\n(a) an actuarial valuation prepared for accounting purposes as described in paragraphs 3462.035 -.061; or \n(b) the most recently completed actuarial valuation prepared for funding purposes, provided the valuation meets the criteria in paragraph 3462.029D , and provided the guidance in paragraph 3462.029AC is applied.\n\nThe enterprise applies the same choice to each defined benefit plan for which a funding valuation is required to be prepared to comply with legislative, regulatory or contractual requirements. In making this accounting policy choice, the enterprise need not meet the criterion in ACCOUNTING CHANGES, paragraph 1506.06(b)."]
[null,null,"●","3462.029AA For other defined benefit plans for which there is no legislative, regulatory or contractual requirement to prepare an actuarial valuation for funding purposes, an enterprise shall measure the defined benefit obligation as of the balance sheet date using an actuarial valuation for accounting purposes as described in paragraphs 3462.035 -.061.",null,null,null,3462,3462]
[null,null,"●","3462.029AC For purposes of paragraph 3462.029 (b), the defined benefit obligation is measured at the amount that is required to be funded by contributions in accordance with legislative, regulatory or contractual requirements, which could include cash contributions or a posted letter of credit. This amount includes the aggregate of all underlying components of the legislative, regulatory or contractual requirements.",null,null,null,3462,3462]
[null,null,"●","3462.029D For purposes of paragraphs 3462.029(b) and 3462.029AC, a funding valuation does not include a valuation prepared using a solvency, wind-up or similar valuation basis.",null,null,null,3462,3462,null,"Updated"]
[null,null,"●","3462.032 For defined benefit plans specified in paragraph 3462.029, an enterprise may change its accounting policy on measurement of the defined benefit obligation between a funding valuation and an accounting valuation. For all types of benefit plans, an enterprise may change the actuarial cost method. When an enterprise makes any such change in accounting policy, it applies the change retrospectively in accordance with ACCOUNTING CHANGES, Section 1506, except as noted in paragraph 3462.033.",null,null,null,3462,3462]
[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 3064.41 are met).      \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 3064.41 are met).      \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,"●","AcG-14.10 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,"AcG-14.10 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.      \nIn making this accounting policy choice, the entity need not meet the criterion in 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.      \nIn making this accounting policy choice, the entity need not meet the criterion in paragraph 1506.06(b)."]
[null,"Interests in joint arrangements (3056.17-18, .29)",null,null,"Hide",null,null,"All",3056,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D40","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,{"$f":"D41","v":"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 Section 3051); \n(b) account for all such interests using the cost method (as defined in 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 paragraph 1506.06(b).\n",null,null,null,3056,3056,null,"x",null,null,null,null,null,null,null,null,null,{"$f":"D43","v":"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 Section 3051); \n(b) account for all such interests using the cost method (as defined in 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 paragraph 1506.06(b).\n"}]
[null,"Inventories (3031.35(a))",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\n(a) 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,"3031.35 The financial statements shall disclose\n(a) the accounting policies adopted in measuring inventories, including the cost formula used."]
[null,"Investments (3051.06)",null,null,"Hide",null,null,"All",3051,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D46","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.\nAn 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 paragraph 1506.06(b).\n",null,null,null,3051,3051,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.\nAn 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 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 (1591.24-26)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D52","v":0}]
[null,null,"●","1591.24 An enterprise shall make an accounting policy choice to either:\n(a) consolidate its subsidiaries (see Section 1601); or\n(b) account for subsidiaries that it controls through:\n   (i) voting interests, potential voting interests, or a combination thereof, using the cost method (see paragraphs 1591.26A-26B) or the equity method (see paragraph 1591.27);\n  (ii) contractual arrangements according to the nature of contractual arrangements in accordance with the applicable Section, such as a lease (see Section 3065), a financial asset or a financial liability (see Section 3856); and\n   (iii) voting interests, potential voting interests, or a combination thereof, in combination with contractual arrangements, in accordance with item (i) for the voting interests, potential voting interests, or a combination thereof, and in accordance with item (ii) for the contractual arrangements.  \nAll subsidiaries shall be accounted for using the same method. In making this accounting policy choice, the enterprise need not meet the criterion in paragraph 1506.06(b). ",null,null,null,1591,1591]
[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. ",null,null,null,1591,1591]
[null,null,"●","1591.26 When a subsidiary's equity securities are quoted in an active market, the enterprise shall consolidate the subsidiary, or account for the subsidiary using the equity method or at its quoted amount, with changes recorded in net income. Under these circumstances, the subsidiary shall not be accounted for using the cost method. ",null,null,null,1591,1591]
[null,"Non-consolidated financial statements (1591.28-29)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D56","v":0}]
[null,null,"●","1591.28 When an enterprise applies the accounting policy choice as set out in paragraph 1591.24(b), it shall describe its financial statements as being prepared on a non­consolidated basis, and each statement shall be labelled accordingly.\n",null,null,null,1591,1591]
[null,null,"●","1591.29 Non-consolidated subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, shall be presented separately from other investments in the balance sheet. Income or loss from interests in subsidiaries shall be presented separately in the income statement. Subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, and income from those interests may be presented with interests in joint arrangements that are accounted for using the same method (cost, equity or fair value).",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D58","v":"1591.29 Non-consolidated subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, shall be presented separately from other investments in the balance sheet. Income or loss from interests in subsidiaries shall be presented separately in the income statement. Subsidiaries controlled through voting interests, potential voting interests, or a combination thereof, and income from those interests may be presented with interests in joint arrangements that are accounted for using the same method (cost, equity or fair value)."}]
[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:\n(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.",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:\n(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."]
["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 except 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 each prior period presented, 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)-(c) 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.\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 except 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 each prior period presented, 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)-(c) 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.\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 each prior period presented, 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.\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 each prior period presented, 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.\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:\n(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.     \nFinancial statements of subsequent periods need not repeat these disclosures.\n",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:\n(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.     \nFinancial statements of subsequent periods need not repeat these disclosures.\n"]
["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,"Assets (1521.04-04A)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1521.04  The following assets shall be separately presented on the face of the balance sheet:\n(a)    main classes of current assets in accordance with Section 1510.04;\n(b)    (deleted)\n(c)    (deleted)\n(d)    (deleted)\n(e)    (deleted)\n(f)     (deleted)\n(g)    investments in non-consolidated subsidiaries and joint arrangements accounted for using the cost or equity method (see Section 1591, and Section 3056) showing separately:\n   (i)     investments measured using the cost method;\n   (ii)    investments measured using the equity method; and\n   (iii)   investments measured at fair value;\n(h)    investments subject to significant influence and all other investments (see Section 3051) showing separately:\n   (i)     investments measured using the cost method;\n   (ii)    investments measured using the equity method; and\n   (iii)   investments measured at fair value;\n(i)     (deleted)\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) (This disclosure is only applicable if the future income taxes method is chosen);\n(n)    long-lived assets and disposal groups classified as held for sale (see Section 3475);\n(o)    (deleted)\n(p)   [Applicable when the enterprise applies Section 3041] agricultural inventories (see Section 3041); and\n(q)   [Applicable when the enterprise applies Section 3041] productive biological assets (see Section 3041). \n",null,null,null,1521,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D74","v":"1521.04  The following assets shall be separately presented on the face of the balance sheet:\n(a)    main classes of current assets in accordance with Section 1510.04;\n(b)    (deleted)\n(c)    (deleted)\n(d)    (deleted)\n(e)    (deleted)\n(f)     (deleted)\n(g)    investments in non-consolidated subsidiaries and joint arrangements accounted for using the cost or equity method (see Section 1591, and Section 3056) showing separately:\n   (i)     investments measured using the cost method;\n   (ii)    investments measured using the equity method; and\n   (iii)   investments measured at fair value;\n(h)    investments subject to significant influence and all other investments (see Section 3051) showing separately:\n   (i)     investments measured using the cost method;\n   (ii)    investments measured using the equity method; and\n   (iii)   investments measured at fair value;\n(i)     (deleted)\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) (This disclosure is only applicable if the future income taxes method is chosen);\n(n)    long-lived assets and disposal groups classified as held for sale (see Section 3475);\n(o)    (deleted)\n(p)   [Applicable when the enterprise applies Section 3041] agricultural inventories (see Section 3041); and\n(q)   [Applicable when the enterprise applies Section 3041] productive biological assets (see Section 3041). \n"}]
[null,null,"●","1521.04A  The following assets shall either be separately presented on the face of the balance sheet, or disclosed in the notes to the financial statements or supporting schedules:\n(a) government assistance receivable (see Section 3800);\n(b) other financial assets (see Section 3856) showing separately those measured using:\n   (i)     amortized cost;\n   (ii)    fair value; and\n   (iii)   investments in equity instruments measured at cost;\n(c) property, plant and equipment (see Section 3061);\n(d) assets leased under capital leases (see Section 3065); and\n(e) defined benefit assets (see Section 3462).\nWhen assets are disclosed in the notes to the financial statements or supporting schedules, a cross-reference is provided in the corresponding balance sheet line item.\n",null,null,null,1521,"All"]
[null,"Liabilities (1521.05-05A)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S76","v":0}]
[null,null,"●","1521.05 The following liabilities shall be separately presented on the face of the balance sheet:\n(a)        main classes of current liabilities in accordance with paragraph 1510.11;\n(a)(a)   retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as a financial liability (see Section 3856);\n(b)        liabilities for future income taxes (see Section 3465); (This disclosure is only applicable if the future income taxes method is chosen.)\n(c)        liabilities of disposal groups classified as held for sale (see Section 3475); and\n(d)       (deleted)\n(e)       (deleted)\n(f)         long-term debt (see Section 3856, and Section 1510).\n(g)       (deleted)\n(h)       (deleted)",null,null,null,1521,"All"]
[null,null,"●","1521.05A The following liabilities shall either be separately presented on the face of the balance sheet, or disclosed in the notes to the financial statements or supporting schedules:\n(a)     obligations under capital leases (see Section 3065);\n(b)     defined benefit liabilities (see Section 3462);\n(c)     asset retirement obligations (see Section 3110); and\n(d)     other financial liabilities.\nWhen liabilities are disclosed in the notes to the financial statements or supporting schedules, a cross-reference is provided in the corresponding balance sheet line item.\n",null,null,null,1521,"All"]
[null,"Equity (1521.06-6A)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1521.06 Equity shall be presented in accordance with the requirements of Section 3251.",null,null,null,1521,"All"]
[null,null,"●","1521.06A When the effect of classifying retractable or mandatorily redeemable shares issued in a tax planning arrangement as a financial liability is charged to retained earnings (see paragraph 3251.06A), an enterprise shall disclose on the face of the balance sheet, the amount charged to retained earnings for all classes of such shares.",null,null,null,1521,"All"]
["Business combinations (1582.61-65)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q83","v":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,"●","1582.62 To meet the objective in paragraph 1582.61, the acquirer shall disclose the following information for each material business combination:\n(a) the name and a description of the acquiree;\n(b) the acquisition date;\n(c) the percentage of voting equity interests acquired;\n(d) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:\n   (i) cash;\n   (ii) liabilities incurred (for example, a liability for contingent consideration); and\n   (iii) equity interests of the acquirer, including the number of instruments or interests issued or issuable; and\n(e) a description of the arrangement and the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets;\n(f) - (i) (deleted)",null,null,null,1582,"All",null,null,null,null,null,null,null,null,null,null,null,"1582.62 To meet the objective in paragraph 1582.61, the acquirer shall disclose the following information for each material business combination:\n(a) the name and a description of the acquiree;\n(b) the acquisition date;\n(c) the percentage of voting equity interests acquired;\n(d) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:\n   (i) cash;\n   (ii) liabilities incurred (for example, a liability for contingent consideration); and\n   (iii) equity interests of the acquirer, including the number of instruments or interests issued or issuable; and\n(e) a description of the arrangement and the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets;\n(f) - (i) (deleted)"]
[null,null,"●","1582.62A In addition to the information listed in paragraph 1582.62, an entity shall disclose the following information:\n(a) when a material business combination consists of the acquisition of an asset or group of assets that constitutes a business, the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed; and\n(b) when a material business combination consists of a subsidiary that is consolidated:\n  (i)    a condensed balance sheet showing the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed;\n  (ii)   the amount of the non-controlling interest in the acquiree recognized at the acquisition date and the measurement basis for that amount;\n  (iii)  the amount of any gain recognized in a bargain purchase, in accordance with paragraph 1582.36, and the line item in the income statement in which the gain is recognized; and\n  (iv)  in a business combination achieved in stages:\n      - the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date; and\n      - the amount of any gain or loss recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 1582.44) and the line item in the income statement in which that gain or loss is recognized.",null,null,null,1582,"All"]
[null,null,"●","1582.63 For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the following information:\n(a) the number of businesses acquired and a brief description of those businesses;\n(b) the acquisition-date fair value of the total consideration transferred;\n(c) the number of equity instruments or interests of the acquirer issued or issuable; and\n(d) a description of the arrangement and the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.",null,null,null,1582,"All"]
[null,null,"●","1582.64 If the acquisition date of a business combination is after the end of the reporting period but before the financial statements are completed, the acquirer shall disclose the information required by paragraphs 1582.62-63 unless the initial accounting for the business combination is incomplete at the time the financial statements are completed. In that situation, the acquirer shall describe which disclosures could not be made and the reasons why they cannot be made.",null,null,null,1582,"All"]
[null,null,"●","1582.65 If the specific disclosures required by this and other Sections do not meet the objectives set out in paragraph 1582.61, the acquirer shall disclose whatever additional information is necessary to meet those objectives.",null,null,null,1582,"All"]
["Cash flow statement (1540.03, .12, .20, .23, .25, .27-28, .31, .34, .38, .41, .44, .47-48)",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":"D109","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,{"$f":"D110","v":"1540.38 The aggregate cash flows arising from each of business combinations and disposals of business units shall be presented separately and classified as cash flows from investing activities."}]
[null,null,"●","1540.47 An enterprise shall disclose, in aggregate, in respect of both business combinations and disposals of business units during the period:",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D111","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",null,null,null,1540,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D112","v":"(a) the total purchase or disposal consideration;\n(b) the portion of the purchase or disposal consideration composed of cash and cash equivalents;\n(c) the amount of cash and cash equivalents acquired or disposed of; and"}]
[null,"Non-cash transactions (1540.41, .48)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1540.41 Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a cash flow statement. \n",null,null,null,1540,"All"]
[null,null,"●","1540.48 Investing and financing transactions that do not require the use of cash or cash equivalents shall be disclosed in the notes to the financial statements in a way that provides all the relevant information about these investing and financing activities.",null,null,null,1540,"All"]
[null,"Cash and cash equivalents (1540.44)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D116","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":"D117","v":"1540.44 An enterprise shall disclose the amount of cash and cash equivalents for which use is restricted. "}]
["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 (1601.06A, .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,"●","1601.06A When an enterprise prepares consolidated financial statements, it shall describe those financial statements as being prepared on a consolidated basis and each statement shall be labelled accordingly.",null,null,null,1601,"All"]
[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. ",null,null,null,1510,"All"]
[null,null,"●","1510.04 Current assets shall be segregated between the main classes, for example, cash, investments, accounts and notes receivable, inventories and prepaid expenses. ",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 and prepaid expenses. "]
[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 (1510.08-11A, .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.",null,null,null,1510,"All"]
[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":"D143","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 retractable or mandatorily redeemable shares issued in a tax planning arrangement.",null,null,null,1510,"All"]
[null,null,"●","1510.11A 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 on the balance sheet, or presented in aggregate on the balance sheet with the amounts disclosed separately in the notes to the financial statements or supporting schedules. When amounts are disclosed in the notes to the financial statements or supporting schedules, a cross-reference is provided in the corresponding balance sheet line item.",null,null,null,1510,"All"]
[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."]
["Disclosures by entities subject to rate regulation (AcG-19.05-09)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[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,"●","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)-(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)-(c)."]
[null,"Presentation (AcG-19.09)",null,null,"Hide",null,null,"All","All"]
[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 (1651.29, .56-57)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","1651.29 Exchange gains and losses arising from the translation of the financial statements of a self-sustaining foreign operation shall be recognized in a separate component of shareholders' equity, except when the economic environment of the foreign operation is highly inflationary relative to that of the reporting enterprise, in which case such exchange gains and losses shall be treated in accordance with paragraph 1651.20.",null,null,null,1651,"All"]
[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,"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":"D176","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 arrangements accounted for using the cost or equity method (see Section 1591, Section 3051, and Section 3056) showing separately:",null,null,null,1520,"All",null,null,null,null,null,null,null,null,null,null,null,"  (i) non-consolidated subsidiaries and joint arrangements accounted for using the cost or equity method (see Section 1591, Section 3051, and Section 3056) 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 in joint arrangements accounted for using the cost method ; 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 in joint arrangements accounted for using the cost method ; 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 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 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);\n(f) Net income or loss for the period; and\n(g) The attribution of net income to the parent company and to non-controlling interests. ",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);\n(f) Net income or loss for the period; and\n(g) The attribution of net income to the parent company and to non-controlling interests. "]
[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 impairment 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)\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 Section 3462)\n(u) The amount of any impairment loss or reversal of a previously recognized impairment loss on subsidiaries, investments and interests in joint arrangements accounted for using the cost or equity method that is included in net income (see Section 1591, Section 3051, and Section 3056). \n(v) The amount of any impairment loss or reversal of a previously recognized impairment loss on a lease asset, or group of similar lease assets that is included in net income (see Section 3065). \n(w) [Applicable when the enterprise applies Section 3041] The following amounts in respect of agricultural inventories:\n   (i)   the aggregate of gains and losses arising during the current period from changes in the carrying amount of agricultural inventories measured using the net realizable value model; and \n   (ii)  the amount of agricultural inventories recognized as an expense during the period using either the cost model or the net realizable value model. (See Section 3041).\n(x) [Applicable when the enterprise applies Section 3041] The following amounts in respect of productive biological assets:\n   (i)   the amount charged for amortization of productive biological assets subject to amortization;\n   (ii)  the amount of any impairment loss recognized in the period; and\n   (iii)  the amount of aggregate gains and losses recognized on productive biological assets that have been sold or disposed of other than by sale.  (See Section 3041).\nWhen the items are disclosed in the notes to the financial statements or supporting schedules, a cross-reference is provided in the corresponding income statement line item.",null,null,null,1520,"All"]
["Investment companies (AcG-18.11-14)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D191","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 subsidiary in accordance with Section 1591, it discloses information about that interest in accordance with Section 1591.",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 subsidiary in accordance with Section 1591, it discloses information about that interest in accordance with Section 1591."]
[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,{"$f":"D202","v":0}]
[null,null,"●","1602.13 If an entity consolidates its subsidiaries, non-controlling interests shall be presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.\n\n",null,null,null,1602,"All",null,null,null,null,null,null,null,null,null,null,null,"1602.13 If an entity consolidates its subsidiaries, non-controlling interests shall be presented in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent.\n\n"]
["Subsidiaries (1591.32-38F)",null,null,null,null,null,null,"All",1591]
[null,"Consolidated financial statements (1591.32-35)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q205","v":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 (1591.36-38F)",null,null,"Hide",null,null,"All",1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D210","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 its interest in a subsidiary 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,"●","1591.38A  When a subsidiary is acquired during the current reporting period and an enterprise prepares non-consolidated financial statements, the enterprise shall also provide the disclosures required by paragraphs 1582.61-62, 1582.63 and 1582.65.",null,null,null,1591,1591]
[null,null,"●","1591.38B When the equity method is used to account for a subsidiary and the fiscal periods of an enterprise and the subsidiary are not coterminous, events relating to, or transactions of, the subsidiary that have occurred during the intervening period and significantly affect the financial position or results of operations of the enterprise shall be disclosed. This disclosure is not necessary if these events or transactions are recorded in the financial statements.",null,null,null,1591,1591]
[null,null,"●","1591.38C   An enterprise choosing the cost or equity method to account for a subsidiary shall disclose:\n(a)     the carrying amount of an impaired interest in the subsidiary and the amount of any related allowance for impairment; and\n(b)     the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income.\n",null,null,null,1591,1591]
[null,null,"●","1591.38D   If the acquisition date is after the end of the reporting period but before the financial statements are completed, the enterprise shall disclose the information required by paragraphs 1582.62 and 1582.63, unless the initial accounting for the subsidiary is incomplete at the time the financial statements are completed. In that situation, the enterprise shall describe which disclosures could not be made and the reasons why they cannot be made.",null,null,null,1591,1591]
[null,null,"●","1591.38E  If the initial accounting for a subsidiary is incomplete and the amount recognized in the financial statements for the interest in the subsidiary has been determined using provisional amounts, an enterprise shall disclose the reasons why the initial accounting for the business combination is incomplete and what is subject to change.",null,null,null,1591,1591]
[null,null,"●","1591.38F  For the reporting period after the acquisition date, an enterprise shall disclose the nature and amount of any measurement period adjustments recognized in accordance with paragraph 1591.26B(d) and the reasons for those adjustments.",null,null,null,1591,1591,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D219","v":"1591.38F  For the reporting period after the acquisition date, an enterprise shall disclose the nature and amount of any measurement period adjustments recognized in accordance with paragraph 1591.26B(d) and the reasons for those adjustments."}]
["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,{"$f":"D220","v":0}]
[null,"Owners' personal equity and liabilities (1800.04-05)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.04 The financial statements of an unincorporated business shall indicate clearly the name under which the business is conducted.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D222","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,{"$f":"D223","v":"1800.05 The fact that the business is unincorporated and that the statements do not include all the assets, liabilities, revenues and expenses of the owners shall be disclosed."}]
[null,"Owners' salaries and interest on invested capital (1800.07-08)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.07 Any salaries, interest or similar items accruing to owners of an unincorporated business shall be clearly indicated by showing such items separately either in the body of the income statement or in a note to the financial statements.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D225","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,{"$f":"D226","v":"1800.08 If no such charges are made in the accounts, this fact shall be disclosed in the financial statements."}]
[null,"Income taxes (1800.10-11)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","1800.10 No provision for income taxes shall be made in the financial statements of businesses for which income is taxed directly to the owners. \n",null,null,null,1800,"All"]
[null,null,"●","1800.11 A business that is not subject to tax because its income is taxed directly to its owners shall disclose that fact.",null,null,null,1800,"All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D229","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":"D231","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."}]
["Agriculture (3041.83-84, .86-89, .92, .94)",null,null,null,"Hide",null,null,"All",3041]
[null,"Presentation (3041.83)",null,null,"Hide",null,null,"All",3041]
[null,null,"●","3041.83 The amounts of agricultural inventories and productive biological assets shall be presented as separate line items in an agricultural producer's balance sheet.",null,null,null,3041,3041]
[null,"Agricultural inventories (3041.84, .86-88)",null,null,"Hide",null,null,"All",3041]
[null,null,"●","3041.84 The financial statements shall disclose the following information:\n(a)  a qualitative description of each major category of agricultural inventories;\n(b)  the quantities held of each major category of agricultural inventories, when readily determinable; and\n(c)  the accounting policies adopted in measuring agricultural inventories of similar nature and use.",null,null,null,3041,3041]
[null,null,"●","3041.86 In addition to the disclosures required by paragraph 3041.84, the financial statements shall disclose the following information for agricultural inventories measured using the cost model:\n(a)  the accounting policy adopted in determining the cost of inventories, including the techniques used for measuring cost;\n(b)  the cost formulas used;\n(c)  the total carrying amount for each major category; and\n(d)  the amount of inventories recognized as an expense during the period.",null,null,null,3041,3041]
[null,null,"●","3041.87 When an agricultural producer determines the cost of agricultural inventories using only input costs in accordance with paragraph 3041.22(b), it shall disclose a description of the input costs included in the measurement of agricultural inventories.",null,null,null,3041,3041]
[null,null,"●","3041.88 In addition to the disclosures required by paragraph 3041.84, the financial statements shall disclose the following information for agricultural inventories measured using the net realizable value model:\n(a)  a description of the methodology used to determine net realizable value;\n(b)  the total carrying amount for each major category;\n(c)  the aggregate of gains and losses arising during the current period from changes in the carrying amount, and, if not separately presented, the caption in the income statement that includes that gain or loss; and\n(d)  the amount of inventories recognized as an expense during the period.",null,null,null,3041,3041]
[null,"Productive biological assets (3041.89)",null,null,"Hide",null,null,"All",3041]
[null,null,"●","3041.89 The financial statements shall disclose the following information:\n(a)  a qualitative description of each major category of productive biological assets;\n(b)  the quantities held of each major category of productive biological assets, when readily determinable;\n(c)  for each major category being amortized;\n   (i)    the cost;\n   (ii)    the accumulated amortization, including the amount of any impairment loss;\n   (iii)   the amortization method used, including the amortization period or rate; and\n   (iv)  the amount of amortization charged to income for the period;\n(d)  for each major category not being amortized in accordance with paragraph 3041.66, the carrying amount;\n(e)  for any impairment loss recognized, a description of the facts and circumstances leading to the impairment;\n(f)  the amount of any impairment loss recognized and, if not separately presented, the caption in the income statement that includes that loss; and\n(g)  the aggregate of gains and losses recognized on sale or disposal and, if not separately presented, the caption in the income statement that includes that gain or loss.",null,null,null,3041,3041]
[null,"Transition (3041.92, .94)",null,null,"Hide",null,null,"All",3041]
[null,null,"●","3041.92 An agricultural producer may choose on an asset-by-asset basis to measure agricultural inventories or productive biological assets at their net realizable value at the beginning of the fiscal year in which this Section is applied for the first time. The agricultural producer uses that net realizable value as the asset's deemed cost at that date. Any difference between the asset's deemed cost at that date, and the prior year's closing balance sheet is recorded as an adjustment to opening retained earnings at the date at which this Section is first applied.",null,null,null,3041,3041]
[null,null,"●","3041.94 If an agricultural producer applies the transitional provision in paragraph 3041.92 to measure agricultural inventories or productive biological assets at net realizable value as deemed cost, the enterprise discloses in its financial statements for the fiscal year in which this Section is first applied:\n(a)  a description of the assets for which the deemed cost option has been applied;\n(b)  the net realizable value of the assets at the date the option is applied; and\n(c)  the caption(s) in the balance sheet that includes the assets.",null,null,null,3041,3041]
["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.\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.\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,"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-14.10 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,"●","AcG-14.11 Some guarantees are issued to benefit entities that meet the definition of a related party in Section 3840, such as joint arrangements 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. These 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. These 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 (3475.30, .33, .36-38)",null,null,null,null,null,null,"All",3475]
[null,"Discontinued operations (3475.30)",null,null,"Hide",null,null,"All",3475]
[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":"D271","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":"D276","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 (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,"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, .06A, .06C-06D, .07-12B)",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,"●","3251.06A  A charge to equity is reported for those retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as a financial liability (see paragraphs 3856.23 and 3856.23G). Any such charges are treated as a capital transaction and are excluded from the determination of net income in accordance with Section 3610. An enterprise may choose to present the charge to equity either in retained earnings or as a separate component of equity.",null,null,null,3251,"All"]
[null,null,"●","3251.06C  When some or all of the retractable or mandatorily redeemable shares issued in a tax planning arrangement are called for redemption, the appropriate proportion of any amount recognized in a separate component of equity is charged to retained earnings at the date redemption is requested.",null,null,null,3251,"All"]
[null,null,"●","3251.06D  Any excess of the redemption amount of the retractable or mandatorily redeemable shares issued in a tax planning arrangement over the carrying value of the common shares exchanged is not charged against any existing balance in contributed surplus.",null,null,null,3251,"All"]
[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,"●","3251.12A  When a separate component of equity is presented as a result of the issuance of retractable or mandatorily redeemable shares in a tax planning arrangement classified as a financial liability (see paragraph 3251.06A), an enterprise shall disclose that the balance of the separate component of equity will be charged to retained earnings as the shares issued are called for redemption.",null,null,null,3251,"All"]
[null,null,"●","3251.12B  When an enterprise chooses to present the charge to equity arising from the issuance of retractable or mandatorily redeemable shares in a tax planning arrangement classified as a financial liability in retained earnings (see paragraph 3251.06A), an enterprise shall disclose on the face of the balance sheet the amount charged for all classes of such shares.",null,null,null,3251,"All",null,null,null,null,null,null,null,null,null,null,null,"3251.12B  When an enterprise chooses to present the charge to equity arising from the issuance of retractable or mandatorily redeemable shares in a tax planning arrangement classified as a financial liability in retained earnings (see paragraph 3251.06A), an enterprise shall disclose on the face of the balance sheet the amount charged for all classes of such shares."]
["Financial instruments (3856.19C, .20-21, .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 (3856.19C) ",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3856.19C Income from investments subsequently measured at fair value or cost or using the cost method shall be separately presented on the face of the income statement.",null,null,null,3856,"All"]
[null,"Liabilities and Equity (3856.20-21, .23-23AA, .23E, .23G-H)",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 enterprise that issues retractable or mandatorily redeemable shares in a tax planning arrangement may choose to present those shares at par, stated or assigned value as a separate line item in the equity section of the balance sheet only when all of the following conditions are met:\n(a)  control (see Section 1591) of the enterprise issuing the retractable or mandatorily redeemable shares in a tax planning arrangement is retained by the shareholder receiving the shares in the arrangement;\n(b)  in the arrangement, either:\n       (i)  no consideration is received by the enterprise issuing the retractable or mandatorily redeemable shares; or\n       (ii)  only shares of the enterprise issuing the retractable or mandatorily redeemable shares are exchanged; and\n(c)  no other written or oral arrangement exists, such as a redemption schedule, that gives the holder of the shares the contractual right to require the enterprise to redeem the shares on a fixed or determinable date or within a fixed or determinable period. \nIf any of the above conditions are not met for any or all of the shares issued, the issuer shall classify those shares as a financial liability, present them separately on the balance sheet and measure them in accordance with paragraph 3856.09A. Any resulting adjustment shall be recognized in either retained earnings or a separate component of equity (see Section 3251).\n",null,null,null,3856,"All"]
[null,null,"●","3856.23A The issuer of retractable or mandatorily redeemable shares in a tax planning arrangement may choose to present the shares issued in that arrangement as a financial liability. An enterprise that chooses to present the shares as a financial liability presents them separately on the balance sheet and measures them in accordance with paragraph 3856.09A. Any resulting adjustment shall be recognized in either retained earnings or a separate component of equity (see Section 3251).",null,null,null,3856,"All"]
[null,null,"●","3856.23AA Retractable or mandatorily redeemable shares issued in a tax planning arrangement classified as a financial liability in accordance with paragraphs 3856.23 and 3856.23A, cannot subsequently be reclassified to equity.",null,null,null,3856,"All"]
[null,null,"●","3856.23E Retractable or mandatorily redeemable shares issued in a tax planning arrangement classified as equity in accordance with paragraph 3856.23 are not subsequently reclassified unless an event or transaction occurs that may indicate the conditions for equity classification in paragraph 3856.23 are no longer met. Retractable or mandatorily redeemable shares issued in a tax planning arrangement reclassified as a financial liability are not subsequently reclassified as equity.",null,null,null,3856,"All"]
[null,null,"●","3856.23G If the event or transaction gives rise to a reclassification of the retractable or mandatorily redeemable shares issued in a tax planning arrangement from equity to a financial liability, the enterprise shall measure the reclassified shares at the redemption amount on the date such an event or transaction occurs and present them separately on the balance sheet. Any resulting adjustment shall be recorded in retained earnings or a separate component of equity in accordance with Section 3251.",null,null,null,3856,"All"]
[null,null,"●","3856.23H Callable debt presentation (see Illustrative Example in Section 1510) is not permitted for retractable or mandatorily redeemable shares issued in a tax planning arrangement classified as a financial liability.",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 disclosure (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 enterprise shall disclose relevant enterprise-specific information that enables users of its financial statements to evaluate the significance of financial instruments to its financial position and performance. Information is relevant and enterprise-specific when it is considered significant based on the enterprise's current exposure.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.37 An enterprise shall disclose relevant enterprise-specific information that enables users of its financial statements to evaluate the significance of financial instruments to its financial position and performance. Information is relevant and enterprise-specific when it is considered significant based on the enterprise's current exposure."]
[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.",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."]
[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) ",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3856.42 For financial assets other than current trade receivables, an entity shall disclose the carrying amount of impaired financial assets, by type of asset, and the amount of any related allowance for impairment. For current trade receivables (see Section 1510), an entity shall disclose the amount of any allowance for impairment.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"3856.42 For financial assets other than current trade receivables, an entity shall disclose the carrying amount of impaired financial assets, by type of asset, and the amount of any related allowance for impairment. For current trade receivables (see Section 1510), an entity shall disclose the amount of any allowance for impairment."]
[null,"Forgiveness (3856.42A)",null,null,"Hide",null,null,3856,"All"]
[null,null,"●","3856.42A If an enterprise recognizes the forgiveness of a related party financial asset in net income, as a result of applying the criteria in paragraph 3856.19AA(b)(ii), it shall disclose that fact and the nature of the transaction that gave rise to the financial asset.",null,null,null,3856,"All"]
[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":"D352","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 enterprise's equity or an identified factor, as described in paragraphs 3856.14 and 3856.14A, an enterprise 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.",null,null,null,3856,"All"]
[null,null,null,"(ba) For a related party financial instrument with variable or contingent payments as described in paragraph 3856.08D, an enterprise shall disclose information that enables users of the financial statements to understand the nature, terms and effects of the variable or contingent payments, the conditions under which a payment will be made and the expected timing of any payment.",null,null,null,3856,"All"]
[null,null,null,"(c) For retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as equity as specified in paragraph 3856.23, an enterprise shall disclose:\n     (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)    a description of the arrangement that gave rise to the shares.\n",null,null,null,3856,"All"]
[null,null,null,"(d) In addition to the disclosure required for financial liabilities, for retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as a financial liability, as specified in paragraph 3856.23, an enterprise shall disclose a description of the arrangement that gave rise to the shares.",null,null,null,3856,"All"]
[null,null,null,"(e) For retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as a financial liability, when the effect of classifying these shares is recorded in retained earnings, an enterprise shall disclose on the face of the balance sheet, the amount charged to retained earnings for all classes of such shares.",null,null,null,3856,"All",null,null,null,null,null,null,null,null,null,null,null,"(e) For retractable or mandatorily redeemable shares issued in a tax planning arrangement that are classified as a financial liability, when the effect of classifying these shares is recorded in retained earnings, an enterprise shall disclose on the face of the balance sheet, the amount charged to retained earnings for all classes of such shares."]
[null,null,"●","3856.47A If an enterprise recognizes the extinguishment of a financial liability in a related party transaction in net income, as a result of applying the criteria in paragraph 3856.28A(b)(ii), it shall disclose that fact and the nature of the transaction that gave rise to the financial liability.",null,null,null,3856,"All"]
[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 impairment 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 impairment 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, including derivatives, an enterprise shall disclose:",null,null,null,3856,"All"]
[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,"●","3856.53A An enterprise shall disclose information that enables users of its financial statements to evaluate the nature and extent of risks arising from financial instruments to which the enterprise is exposed at the end of the reporting period.",null,null,null,3856,"All"]
[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,"●","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:\n  (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,"(a) for intangible assets subject to amortization:\n  (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:",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:"]
[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:\n  (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,"(a) with respect to assistance received and receivable in the current period:\n  (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:\n  (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,"(b) with respect to assistance received in prior periods for which any contingent liability for repayment exists:\n  (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",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"]
[null,null,null,"(d) with respect to a forgivable loan:\n  (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,"(d) with respect to a forgivable loan:\n  (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,"●","3063.24 The financial statements shall disclose the following information in the period in which an impairment loss is recognized:\n(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.\n",null,null,null,3063,"All"]
["Income taxes (3465.80-84, .86, .88-91)",null,null,null,null,null,null,"All",3465]
[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, it shall classify future income tax assets and future income tax liabilities as non-current.",null,null,null,3465,3465]
[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.",null,null,null,3465,3465]
[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 enterprises (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);\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; and",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);\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; and"]
[null,null,null,"(e) the amount of future income tax assets and future income tax liabilities in respect of each type of temporary difference for each period presented.\n",null,null,null,3465,3465]
[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 arrangements (3056.34-35, .37-39, .41)",null,null,null,"Hide",null,null,"All",3056,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D415","v":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,null,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,null,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,null,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,null,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,null,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 Section 3051.",null,null,null,3056,3056,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D421","v":"3056.41 For joint arrangements accounted for using the cost or equity method, an investor shall also provide the disclosures required by 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 (3051.31-32, .34-38)",null,null,null,"Hide",null,null,"All",3051,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D425","v":0}]
[null,null,"●","3051.31 The following shall be presented separately on the balance sheet:\n(a) subsidiaries and interests in joint arrangements accounted for using the equity method;\n(b) subsidiaries and interests in joint arrangements accounted for at cost;\n(c) investments in companies subject to significant influence accounted for using the equity method; and\n(d) other investments accounted for at cost.",null,null,null,3051,3051,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D426","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."}]
[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;\nshall be presented separately in the income statement.",null,null,null,3051,3051,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D427","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;\nshall be presented separately in the income statement."}]
[null,null,"●","3051.34 The basis used to account for investments shall be disclosed.",null,null,null,3051,3051,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,3051,3051,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,3051,3051,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,3051,3051,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, by type of asset: \n(a) the carrying amount of impaired assets and the amount of related allowance for impairment; and \n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income.",null,null,null,3051,3051,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D432","v":"3051.38 An investor shall disclose, by type of asset: \n(a) the carrying amount of impaired assets and the amount of related allowance for impairment; and \n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income."}]
["Leases (3065.22-.23, .54, .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: \n(a) the carrying amount of impaired direct financing and sales-type leases and the amount of any related allowance for impairment; and \n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.79 An entity shall disclose: \n(a) the carrying amount of impaired direct financing and sales-type leases and the amount of any related allowance for impairment; and \n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income."]
[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,"●","3065.81 An entity shall disclose: \n(a) the amount of any related allowance for impairment; and\n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income.",null,null,null,3065,"All",null,null,null,null,null,null,null,null,null,null,null,"3065.81 An entity shall disclose: \n(a) the amount of any related allowance for impairment; and\n(b) the amount of any impairment loss or reversal of a previously recognized impairment loss that is included in net income."]
[null,"COVID-19-related rent concessions – Lessee and lessor (3065.81A-81D)",null,null,"Hide",null,null,"All","All"]
[null,null,"●","3065.81A An enterprise that grants or receives rent concessions and uses the practical expedient in accordance with paragraph 3065.11A shall disclose that it has applied the expedient.",null,null,null,3065,"All"]
[null,null,"●","3065.81B Where an enterprise has used the practical expedient for some but not all leases that meet the conditions specified in paragraph 3065.11A , that fact and the reasons therefor shall be disclosed.",null,null,null,3065,"All"]
[null,null,"●","3065.81C For rent concessions disclosed in accordance with paragraph 3065.81A and that result in deferrals of lease payments, an enterprise shall disclose, on an aggregate basis, the carrying amount, if any, of lease payables and lease receivables recognized in accordance with paragraph 3065.11B .",null,null,null,3065,"All"]
[null,null,"●","3065.81D For rent concessions disclosed in accordance with paragraph 3065.81A and that result in the total payments required to be less than the total payments required by the original lease contract, an enterprise shall disclose, on an aggregate basis, the total amount recognized in net income in the reporting period in accordance with paragraph 3065.11C",null,null,null,3065,"All"]
["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","All"]
[null,"Property, plant and equipment (3061.24-26)",null,null,"Hide",null,null,"All","All"]
[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 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,{"$f":"D464","v":"3061.25 The net carrying amount of property, plant and equipment not being amortized, because it is under construction or development, or has been removed from service for an extended period of time, shall be disclosed."}]
[null,null,"●","3061.26 The amount of amortization of property, plant and equipment charged to income for the period shall be disclosed (see Section 1520).",null,null,null,3061,"All",null,null,null,null,null,null,null,null,null,null,null,"3061.26 The amount of amortization of property, plant and equipment charged to income for the period shall be disclosed (see Section 1520)."]
[null,"Oil and gas activities (AcG-16.57-59)",null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D466","v":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,"●","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.\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.\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 (3260.02, .05-06)",null,null,null,"Hide",null,null,"All","All",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"●","3260.02  The use of the term \"reserve\" shall be limited to an amount that, though not required to meet a liability or contingency known or admitted or a decline in value that has already occurred as at the balance sheet date, has been appropriated from retained earnings or other surplus:\n(a) at the discretion of management (for example, reserve for future decline in inventory values, reserve for general contingencies, reserve for future plant extension); or\n(b) pursuant to the requirements of a statute, the instrument of incorporation or by-laws of a company or a trust indenture, or other agreement (for example, sinking fund reserve, general reserve, preferred stock redemption reserve).\n",null,null,null,3260,"All"]
[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, .32A-32B, .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]
[null,"Revenue (3400.29, .32A-32B, .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,"●","3400.32A An enterprise shall disclose each of the following for contracts in progress at the end of the reporting period accounted for using the percentage of completion method:\n(a)  the method or methods of measuring the degree of completion;\n(b)  the aggregate amount of costs incurred and recognized profits (less recognized losses) to date;\n(c)  the aggregate amount of advances received, as defined in paragraph 3400.32B;\n(d)  the aggregate amount of holdbacks withheld, as defined in paragraph 3400.32B; and\n(e)  uncertainties affecting the measurement of the degree of completion, in accordance with Section 1508.",null,null,null,3400,"All"]
[null,null,"●","3400.32B Holdbacks are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed.",null,null,null,3400,"All"]
[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","All",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 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":"D489","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 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;   \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;   \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"]