Securities Law

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Rescinded Date: 2011-01-01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.