Significant Accounting Policies

Individual accounting policies can be inserted once the Significant Accounting Policies note has been inserted from the Categories section in the Notes menu. The Significant Accounting Policies note has its own additional functionality.

Number	Name	Description
	Open Significant Accounting Policy library file	Click on the button to review all the Significant Accounting Policies available to insert.
	Note features	Each note has a series of common features. Refer to Common Note Features for more information on each feature.
	Insert policy	Use this button to insert a new policy into the Significant Accounting policies section.
	Sort accounting policies	Use the button to easily reorganize the individual policies within the Significant Accounting Policies note.
	Policy numbering	The policy numbering can be set in the note settings section of the Notes menu.
	Policy heading formatting	The policy heading formatting can be changed in the note settings section of the Notes menu. Formatting can also be accessed by right-clicking on the heading.
	Comments (input paragraphs)	You can edit existing input paragraphs or insert more paragraphs using the express menu. Refer to Input Paragraphs for more information on inserting paragraphs.

Also included:

• Assets under capital leases policy

• Basis of consolidation policy

• Basis of presentation - introduction to policies

• Basis of presentation policy

• Callable debt

• Capital management (PAE)

• Capitalized costs policy

• Capital management requirements

• Cash and short term investment policy

• Cash and short term investments policy

• Cash and cash equivalents policy

• Cash equivalents policy

• Changes in accounting policies

• Changes in accounting policies - ASPE/ASNPO

• Comparative figures policy

• Contributed services (Not for Profit)

• Convertible debt instruments policy

• Deferred franchise fee policy

• Depletion (Not for Profit)

• Development costs policy

• Donated goods (Not for Profit)

• Employee future benefits

• Environmental expenditures policy

• Financial instruments policy (ASPE/ASNPO)

• Financial instruments policy 2

• Foreign currency policy

• Foreign currency translation policy

• Fund accounting (Not for Profit)

• Future changes in significant accounting policies

• Future income taxes policy

• Generic 2 column policy

• Going concern policy

• Goods and Services Tax (Not for Profit)

• Goodwill policy

• Government assistance policy

• Government grants policy

• Impaired loans and allowance for loan impairment policy

• Impairment of Long Lived Assets (Not for Profit)

• Income taxes payable policy

• Incorporation and operations policy

• Indefinite-life intangible assets policy

• Intangible assets policy

• Interest capitalization policy

• International financial reporting standards (IFRS)

• Inventory policy

• Inventory policy 2

• Inventory policy 3

• Inventory - agricultural measured at cost

• Inventory - agricultural measured at net realizable value

• Investment tax credit policy

• Investments policy

• Other investments policy

• Investments with significant influence policy

• Investments and other non-cash assets (Not for Profit)

• Investment in joint ventures policy

• Leases policy

• Leases policy 2

• Measurement uncertainty

• Measurement uncertainty policy 2

• Measurement uncertainty policy 3

• Net assets (Not for Profit)

• Other assets policy

• Pledges (Not for Profit)

• Productive biological assets

• Proprietorship / partnership policy

• Property, plant & equipment policy

• 2nd property, plant & equipment policy

• Removal & restoration costs policy

• Research and development policy

• Retractable and mandatory redeemable shares policy

• Revenue recognition policy

• Revenue recognition (Not for Profit)

• Sales revenue recognition policy

• Single policy with no heading

• Software costs policy

• Stock based compensation policy

• Stock options policy

• Additional policy 1-20