14-101 - Definitions [NI Amendment Advance Notice - Lapsed]
| Published Date: | 2010-10-01 |
|---|---|
| Effective Date: | 2011-01-01 |
| Rescinded Date: | 2011-01-01 |
| Document(s): |
Concurrently Published:
1. National Instrument 14-101 Definitions is amended by this Instrument.
2. Subsection 1.1(3) is amended by
a. repealing the definition of “Canadian auditor’s report”; and
b. adding the following definitions:
“IFRS” means the standards and interpretations adopted by the International Accounting Standards Board, as amended from time to time;
“International Standards on Auditing” means auditing standards set by the International Auditing and Assurance Standards Board, as amended from time to time;
3. This Instrument comes into force on January 1, 2011.