Section 3400 - Revenue

January 01, 2021

This publication gives a high-level overview of Handbook Section 3400, Revenue, in Part II of the CPA Canada Handbook – Accounting. The publication provides guidance on:

  • recognition and measurement of revenue, including revenue from the sale of goods
  • rendering of services
  • interest
  • royalties
  • dividends

It also provides guidance on when performance criteria are met.

Download this standard

This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our privacy statement for more information on the cookies we use and how to delete or block them.