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Extra info for Comparison of IFRSs and Canadian GAAP
Example text
Revenue from the rendering of services, including construction contracts (see also IAS 11, "Construction Contracts") When the outcome of a transaction involving the rendering of services cannot be estimated reliably, revenue should be recognized only to the extent of the expenses recognized that are recoverable. Section 3400 contains no similar provision. However, it indicates that ultimate collection should be reasonably assured and when there is uncertainty as to ultimate collection it may be appropriate to recognize revenue only as cash is received.
Disposals When an item of property, plant and equipment is disposed of, the gain or loss on disposal is included in the income statement. The gain or loss is determined as the difference between the net disposal proceeds, if any, and the carrying Section 3061 is converged with IAS 16. THIS COMPARISON DOES NOT INCLUDE ALL DIFFERENCES — SEE THE FULL TEXT OF IFRSs AND CICA HANDBOOK – ACCOUNTING FOR FULL TEXT OF STANDARDS Page 31 of 128 IFRS/Canadian GAAP Comparison (as of July 31, 2008) amount of the asset.
Section 4100 indicates that pension plan financial statements (defined contribution and defined benefit) should include: — a statement of net assets available for benefits; — a statement of changes in net assets available for benefits; and — information with respect to pension obligations. The information to be included in these statements is also prescribed. Plan investments Plan investments are carried at fair value. Section 4100 is converged with IAS 26. Actuarial valuation method IAS 26 permits valuation of defined benefit plans either with or without salary projection and does not specify any basis for prorating the effect of salary projection.