52-107 - Acceptable Accounting Principles and Auditing Standards [NI - Rescinded]
| Published Date: | 2010-12-30 |
|---|---|
| Effective Date: | 2011-01-01 |
| Rescinded Date: | 2013-05-14 |
| Document(s): |
Concurrently Published:
- 52-107CP - Acceptable Accounting Principles and Auditing Standards [CP - Rescinded]
- BCN 2010/42 - Adoption of National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards and amendments to various securities rules in connection with Canada’s changeover to IFRS [BCN]
PART TITLE
PART 1: DEFINITIONS AND INTERPRETATION
1.1 Definitions
1.2 Determination of Canadian Shareholders for Calculation of Designated Foreign Issuer and Foreign Issuer
1.3 Timing for Calculation of Designated Foreign Issuer, Foreign Issuer and Foreign Registrant
1.4 Interpretation
PART 2: APPLICATION
2.1 Application
PART 3: RULES APPLYING TO FINANCIAL YEARS BEGINNING ON OR AFTER JANUARY 1, 2011
3.1 Definitions and Application
3.2 Acceptable Accounting Principles – General Requirements
3.3 Acceptable Auditing Standards – General Requirements
3.4 Acceptable Auditors
3.5 Presentation and Functional Currencies
3.6 Credit Supporters
3.7 Acceptable Accounting Principles for SEC Issuers
3.8 Acceptable Auditing Standards for SEC Issuers
3.9 Acceptable Accounting Principles for Foreign Issuers
3.10 Acceptable Auditing Standards for Foreign Issuers
3.11 Acceptable Accounting Principles for Acquisition Statements
3.12 Acceptable Auditing Standards for Acquisition Statements
3.13 Financial Information for Acquisitions Accounted for by the Issuer Using the Equity Method
3.14 Acceptable Accounting Policies for Pro Forma Financial Statements
3.15 Acceptable Accounting Principles for Foreign Registrants
3.16 Acceptable Auditing Standards for Foreign Registrants
PART 4: RULES APPLYING TO FINANCIAL YEARS BEGINNING BEFORE JANUARY 1, 2011
4.1 Definitions and Application
4.2 Acceptable Accounting Principles – General Requirements
4.3 Acceptable Auditing Standards – General Requirements
4.4 Acceptable Auditors
4.5 Measurement and Reporting Currencies
4.6 Credit Supporters
4.7 Acceptable Accounting Principles for SEC Issuers
4.8 Acceptable Auditing Standards for SEC Issuers
4.9 Acceptable Accounting Principles for Foreign Issuers
4.10 Acceptable Auditing Standards for Foreign Issuers
4.11 Acceptable Accounting Principles for Acquisition Statements
4.12 Acceptable Auditing Standards for Acquisition Statements
4.13 Financial Information for Acquisitions Accounted for by Issuer Using the Equity Method
4.14 Acceptable Accounting Principles for Pro Forma Financial Statements
4.15 Acceptable Accounting Principles for Foreign Registrants
4.16 Acceptable Auditing Standards for Foreign Registrants
PART 5: EXEMPTIONS
5.1 Exemptions
5.2 Certain Exemptions Evidenced by Receipt
5.3 Financial Years ending between December 21 and 31, 2010
5.4 Rate-Regulated Activities
PART 6: REPEAL, TRANSITION AND EFFECTIVE DATE
6.1 Repeal
6.2 Effective Date
6.3 Existing Exemptions