skip to content

Section 3400 - Revenue

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.

Read the document


BDO can help you navigate the road ahead

Applying financial reporting standards can be quite complex. The BDO team can help you assess your situation and prepare for the opportunities and challenges involved.

Contact us today to start the conversation

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.

Accept and close