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INDEX
A
B
Accounting policies (general comments)
A 20.1
Accounts receivable
B 405.1
Accounts payable
B 505.1
Advances from a related party without repayment term
(written waiver obtained)
B 540.3
Allocation of expenses (accounting policies)
B 145.1
Allocation of expenses by program
B 973.2
Approval of financial statements
A 12.2
Assumptions – financial forecasts
B 820.1 to .2
Assumptions – financial projections
B 821.1
Automobile dealers (inter-service charges)
B 917.1
Balance sheet (general comments)
A 12.1 to .3
Bank loan
B 502.1
Bed linens and dishes – inventories
B 938.1
Business acquisitions
B 109.1 to .2
Business combinations
B 109.1 to .3
Rév. 07-2014
(i)
INDEX (continued)
C
Capital dividend account
B 580.1
Capital leases (property, plant and equipment)
B 430.4
Capital stock of a cooperative
B 914.1 to .2
Capitalized interests
B 430.2
Cash and cash equivalents
B 608.1 and .2
Cash and cash equivalents adjustments
A 13.1
Cash flow statement (general comments)
A 13.1
Change in the method of determining cost of inventory
B 104.1
Change of name or change in year-end date
B 102.1
Change in accounting policies
B 104.1
Client base acquired (intangible assets)
B 460.1
Combined financial statements (governing statute and nature
of business)
B 801.1
Commitments
B 707.1 to .3
Comparative figures
B 780.1
Composition of cash and cash equivalents
B 608.1
Conciliation of cash and cash equivalents
B 608.2
Conditional grant (contingency)
B 704.1
Consolidation
B 133.1
Consolidation/Non-consolidation
B 133.1
Contingencies
B 704.1 to .3
Contracts in progress
B 136.1
Contributed surplus (use of)
B 320.1
Contributions and revenues of an NFPO (recognition)
B 136.3
Contributed services
B 973.1
Contributed materials
B 973.1
Controlled not-for-profit organization
B 973.4 to .5
Cooperative (capital stock)
B 914.1 to .2
Correction of error (prior year adjustment)
B 305.1
Cost allocation (accounting policies)
B 145.1
Cost allocation by program (NFPO)
B 973.2
Credit risk
B 740.1
Creditors’ arrangement (see Financial restructuring)
B 112.1
Currency risk
B 740.2
Rév. 07-2014
(ii)
INDEX (continued)
D
Debt on property of a real estate developer
B 540.10
Deductible temporary differences not accounted for
B 720.1 to .2
Deferred capital losses
B 720.2
and B 730.2
Deferred contributions
B 973.3
Deferred contributions relating to tangible capital assets
B 973.4
Deferred grant (less the cost of property, plant and equipment)
B 430.1
Deferred grants
B 550.1
Deferred financing expenses
B 460.3
and B 540.7
Deferred lease inducements
B 460.2
Deferred rent expenses
B 460.3
Deferred revenues and grants
B 550.1
Deficiency of revenues over expenses of net assets
invested in tangible capital assets (NFPO)
B 973.3
Deficit (balance sheet)
A 12.3
Deficit arising from related party transactions not conducted in
the normal course of business
A 11.3
Deficit reduction
B 320.1
Defined benefit pension plans
B 560.1 to .2
Derivative financial instruments (accounting policies)
B 139.2
Derivative financial instruments
B 740.3
Development expenses
B 460.3
Development expenses capitalized
B 460.3
Discontinued operations
B 212.1
Dividend in arrears
B 580.1
Dividends (restriction)
B 580.1
Divorce (contingency)
B 704.2
Donations (pledge)
B 973.2
Rév. 07-2014
(iii)
INDEX (continued)
E
F
Statement of income and retained earnings on the same page
A 10.1 and 11.4
Economic dependence (governing statute and
nature of business)
B 101.2
Employee future benefit
B 560.1 to .4
Endowment contributions
B 973.3
Environment (contingency)
B 704.3
Equity method
B 420.1 and .2
Exaggerated claim (contingency)
B 704.2
Excess of appraised value of property, plant and equipment
over their book value (property, plant and equipment)
B 430.5
Exclusive distribution contract (commitment)
B 707.1
Exceptional items (presented in a note)
B 218.1
Financial forecasts
B 820.1 to .2
Financial instruments (accounting policies)
B 139.1 to .2
Financial instruments
B 740.1 to .3
Financial period or fiscal year (general comments)
A 02.1
Financial period or fiscal year
A 02.1
Financial projections
B 821.1
Financial reporting framework
B 130.1
Financial restructuring
B 112.1
Financial income (net investments in a sales-type lease)
B 426.1
Fixed assets (property, plant and equipment)
B 430.1 to .6
Foreign currency translation
B 140.1
Foreign exchange forward contract
B 740.3
Foreign exchange risk
B 740.2
Forest industry (revenue recognition)
B 136.4
Fund accounting (accounting policies)
B 973.2
Funds embezzlement (contingency)
B 704.2
Future income taxes (debits relating to prior years'
temporary differences)
A 10.3
Rév. 07-2014
(iv)
INDEX (continued)
G
H
I
J
Going concern principle
B 106.1
Goodwill (investment at equity method)
B 420.1
Goodwill (intangible assets)
B 460.1
Governing statute and nature of the business
B 101.1 to .2
Government remittances
B 505.1
Guarantor – discounted notes
B 704.1
Hotel industry (property, plant and equipment,
inventory for operations)
B 938.1
Impaired accounts receivable
B 405.1
Impairment of long-lived assets
B 465.1
Income statement (general comments)
A 10.1 to .4
Income tax assessment (contingency)
B 704.1
Income taxes (reconciliation of the income tax expense)
B 209.1
Income taxes (income statement)
A 10.2 to.3
Income taxes (accounting policies)
B 150.1
Intangible assets
B 460.1 to .3
Interest rate risk
B 740.1
Interest rate swap
B 740.3
Internal restrictions
B 973.2
Inter-service charges (automobile dealership)
B 917.1
Inventories (change in accounting policies)
B 104.1
Inventories
B 410.1 to .2
Investment income (revenue recognition)
B 136.2
Investments
B 420.1 to .3
Investments at cost
B 420.3
Investments at equity method
B 420.1 and .2
Investments at fair value
B 420.1 and .2
Investments in a company subject to significant influence
B 420.1 and .2
Investments in a subsidiary
B 420.2 and .3
Investments in tangible capital assets (NFPO)
B 973.3
Investments portfolio
B 420.1
Joint ownership of assets
B 430.6
Rév. 07-2014
(v)
INDEX (continued)
L
M
N
O
Land held for improvement
B 918.1
Lawsuit (contingency)
B 704.1 and .3
Lawsuit with insurance protection
B 704.2
Lease (commitment)
B 707.1 and .2
Liquidity risk
B 740.1
Litigation (contingency)
B 704.1
Long-term debt
B 540.1 to .10
Long-term debt renewable within one year
B 540.1 and .2
Long-term debt (several debts of the same type)
B 540.3
Long-term debt (disclosure of the renewal and the maturity dates)
B 540.9
Long-term debt in foreign currencies
B 540.8
Long-term debt with the same conditions as the bank loan
B 540.9
Long-term debt without interest
B 540.8
Losses carry forwards – future income taxes method
B 720.1 to .2
Losses carry forwards – taxes payable method
B 730.1 to .2
Measurement of financial instruments
B 139.1 to .2
Merger of a parent company with its subsidiary
B 109.3
Method of determining cost of inventories
B 410.1 to .2
Milk quotas (intangible assets)
B 460.1
Mortgage loans (investments)
B 420.3
Multiemployer pension plans
B 560.4
Nature of business
B 101.1 to .2
Net change in non-cash working capital items
B 608.2
Net investments in a sales-type lease
B 426.1
Not-for-profit organizations
B 973.1 to .5
Notes to the financial statements (general comments)
A 14.1
Obligations under capital leases
B 535.1 to .2
Other price risk (financial instruments)
B 740.2
Outstanding payments
B 540.7
Rév. 07-2014
(vi)
INDEX (continued)
P
R
Partnership
B 922.1
Pension plan – defined benefit plans
B 560.1 to .2
Pledges (donations)
B 973.2
Post-balance sheet events
B 760.1
Post-employment benefit plans
B 560.3 to .4
Presentation of non-consolidated financial statements
B 133.1
Prior years adjustments (statement of retained earnings)
A 11.2
Prior year adjustments
A 11.2
and B 305.1
Private pension plan
B 560.1 to .2
Property, plant and equipment (hotel industry)
B 938.1
Property, plant and equipment
B 430.1 to .6
Purchase of property, plant and equipment (commitment)
B 707.1
Purpose of the organization
B 101.1
Real estate (inventories)
B 410.2
Real estate developers (cost of land)
B 918.1
Real estate development (recognition)
B 136.2 and .4
Reduction of income taxes attributable to a loss carry forward
A 10.3
Refundable dividend tax
B 309.1
Related party transactions
B 710.1 to .3
Rental income (recognition)
B 136.1 and .4
Rental properties
B 430.2
Restriction concerning the payment of dividends
B 580.1
Restrictive clauses disclosure
B 502.1
and B 540.4 and .6
Restrictive clause not complied with (bank loan)
B 502.1
Restrictive clauses not complied with (long-term debt)
B 540.4 to .6
Restrictive clauses not complied with after year-end
B 760.1
Retained earnings
B 580.1
Revaluation of property, plant and equipment
B 430.5
Revenue recognition
B 136.1 to .4
and B 973.1
Royalties (revenue recognition)
B 136.2
Royalties (commitments)
B 707.3
Rév. 07-2014
(vii)
INDEX (continued)
S
T
U
W
Sale of stock options (revenue recognition)
B 136.1
Sale of goods, land and services (revenue recognition)
B 136.2
Sales-type lease
B 426.1
Share capital
B 575.1 to .4
Share capital of a cooperative
B 914.1 to .2
Share capital transaction
B 575.3
Share issuance
B 575.3
Share of income of an entity subject to significant influence
(income statement)
A 10.4
Share redemption
B 575.3
Shares redeemable at the holder’s option
B 575.1 and .2
Significantly influenced not-for-profit organization
B 973.4
Software (intangible assets)
B 460.2
Sponsorships and fund-raising activities (revenue recognition)
B 973.1
Statement of retained earnings (general comments)
A 11.1 to .4
Statement of income
A 10.1 to .4
Stock-based compensation
B 575.4
Stock options (disclosure)
B 575.4
Subordinated debt
B 540.3
Subscribed capital
B 575.2
Subsequent events
B 760.1
Subsidies (revenue recognition)
B 973.1
Summary of significant accounting policies (general comments)
A 20.1
Surety (contingency)
B 704.1 to .2
Tax credits not accounted for – future income taxes method
B 720.2
Tax credits not accounted for – income taxes payable method
B 730.1 and .2
Trademarks (intangible assets)
B 460.2
Transaction on share capital
B 575.3
Unamortized assets
B 430.3
Unincorporated enterprises
B 922.1
Use of estimates
B 190.1
Use of the contributed surplus
B 320.1
Work in progress
B 136.1 and .4
Rév. 07-2014
(viii)
SUPPLEMENT TO INDEX (continued)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (presentation order)
Financial reporting framework
B 130.1
Consolidation
B 133.1
Presentation of non-consolidated financial statements
B 133.1
Presentation of financial statements
(unincorporated enterprises)
B 922.1
Use of estimates
B 190.1
Foreign currency translation
B 140.1
Financial instruments
B 139.1 to .2
Fund accounting
B 973.2
Contributions and revenues of NFPO
B 973.1
Revenue recognition
B 136.1 to .4
Revenue recognition (many sources)
B 973.1
Income taxes (taxable method or future income taxes method)
B 150.1
Inter-service charges (automobile dealership)
B 917.1
Cost allocation
B 145.1
Rental income
B 136.1 and .4
Financial income
B 426.1
Inventories
B 410.1 to .2
Inventories for operation (hotel industry)
B 938.1
Investment at cost
B 420.3
Investment at equity method
B 420.1 and .2
Controlled not-for-profit organization
B 973.4 and .5
Deferred grant (less the cost of property, plant and equipment)
B 430.1
Deferred grants
B 550.1
Jointly owned equipment
B 430.6
Rév. 07-2014
(ix)
SUPPLEMENT TO INDEX (continued)
Real estate
B 410.2
Costs capitalized to hotel properties
B 938.1
Property, plant and equipment
B 430.1 to .6
Unamortized assets
B 430.3
Revaluation of property, plant and equipment
B 430.5
Property, plant and equipment (hotel industry)
B 938.1
Client base acquired
B 460.1
Milk quotas
B 460.1
Goodwill
B 460.1
Trademarks
B 460.2
Software
B 460.2
Deferred lease inducements
B 460.2
Development costs
B 460.3
Deferred rent expenses
B 460.3
Deferred financing expenses
B 460.3
Impairment of long-lived assets
B 465.1
Defined benefit pension plans
B 560.1 and .2
Post-employment benefit plans
B 560.3 and .4
Multiemployer pension plans
B 560.4
Stock-based compensation
B 575.4
Cash and cash equivalents
B 608.1
Rév. 07-2014
(x)