52-107 - Acceptable Accounting Principles and Auditing Standards [NI Amendment Advance Notice - Lapsed]
Published Date: | 2010-10-01 |
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Effective Date: | 2011-01-01 |
Rescinded Date: | 2011-01-01 |
Document(s): |
Concurrently Published:
- 52-107 - Acceptable Accounting Principles and Auditing Standards [NI Blackline Amendment Advance Notice - Lapsed]
- 52-107CP - Acceptable Accounting Principles and Auditing Standards [CP Amendment Advance Notice - Lapsed]
- BCN 2010/28 - Advance Notice of Repeal and Replacement of National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards and Companion Policy 52-107CP and Amendments to National Instrument 14-101 Definitions and other Related Amendments [BCN]
TABLE OF CONTENTS
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 |