Basis for conclusions

CICA Handbook – Accounting

Part II 

2012 Improvements to Accounting Standards for Private Enterprises

2011 Improvements to Accounting Standards for Private Enterprises

Accounting standards for private enterprises

Discontinued Operations

Part IV

Benefit Plans and Fair Value Disclosures by Pension Plans — Amendments to Section 4600

Fair Value Measurement by Pension Plans — Amendments to Section 4600

Section 4600, Pension Plans