Canon Elph 115 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 5 processor. On the other hand, Fujifilm Z110 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the Elph 115 IS and Z110 sensor size comparison.
Canon Elph 115 IS and Fujifilm Z110 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Fujifilm Z110 has 14% larger pixel area (2.01µm2 vs 1.76µm2) compared to Canon Elph 115 IS, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.