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Section 1508 - Measurement uncertainty

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Section establishes disclosure standards when there is measurement uncertainty arising from items recognized in financial statements. It does not deal with the disclosure of uncertainties relating to contingencies in financial statements (see Section 3290 Contingencies).

History of Section 1508






December 2009


Part II of the CPA Canada Handbook  issued


Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.