Securities Law

52-107 - Acceptable Accounting Principles and Auditing Standards [NI Amendment Advance Notice - Lapsed]

Published Date: 2010-10-01
Effective Date: 2011-01-01
Rescinded Date: 2011-01-01
Document(s):

Concurrently Published:

TABLE OF CONTENTS

 PARTTITLE
  
PART 1DEFINITIONS AND INTERPRETATION
 1.1Definitions
 1.2Determination of Canadian Shareholders for Calculation of Designated Foreign Issuer    and Foreign Issuer
 1.3Timing for Calculation of Designated Foreign Issuer, Foreign Issuer and Foreign Registrant
 1.4Interpretation
 
PART 2APPLICATION
 2.1Application
 
PART 3RULES APPLYING TO FINANCIAL YEARS BEGINNING ON OR AFTER JANUARY 1, 2011
 3.1Definitions and Application
 3.2Acceptable Accounting Principles – General Requirements
 3.3Acceptable Auditing Standards – General Requirements
 3.4Acceptable Auditors
 3.5Presentation and Functional Currencies
 3.6Credit Supporters
 3.7Acceptable Accounting Principles for SEC Issuers
 3.8Acceptable Auditing Standards for SEC Issuers
 3.9Acceptable Accounting Principles for Foreign Issuers
 3.10Acceptable Auditing Standards for Foreign Issuers
 3.11Acceptable Accounting Principles for Acquisition Statements
 3.12Acceptable Auditing Standards for Acquisition Statements
 3.13Financial Information for Acquisitions Accounted for by the Issuer Using the Equity Method
 3.14Acceptable Accounting Policies for Pro Forma Financial Statements
 3.15Acceptable Accounting Principles for Foreign Registrants
 3.16Acceptable Auditing Standards for Foreign Registrants
 
 PART 4RULES APPLYING TO FINANCIAL YEARS BEGINNING BEFORE JANUARY 1, 2011
 4.1Definitions and Application
 4.2Acceptable Accounting Principles – General Requirements
 4.3Acceptable Auditing Standards – General Requirements
 4.4Acceptable Auditors
 4.5Measurement and Reporting Currencies
 4.6Credit Supporters
 4.7Acceptable Accounting Principles for SEC Issuers
 4.8Acceptable Auditing Standards for SEC Issuers
 4.9Acceptable Accounting Principles for Foreign Issuers
 4.10Acceptable Auditing Standards for Foreign Issuers
 4.11Acceptable Accounting Principles for Acquisition Statements
 4.12Acceptable Auditing Standards for Acquisition Statements
 4.13Financial Information for Acquisitions Accounted for by Issuer Using the Equity Method
 4.14Acceptable Accounting Principles for Pro Forma Financial Statements
 4.15Acceptable Accounting Principles for Foreign Registrants
 4.16Acceptable Auditing Standards for Foreign Registrants
 
PART 5EXEMPTIONS
 5.1Exemptions
 5.2Certain Exemptions Evidenced by Receipt
 5.3Financial Years ending between December 21 and 31, 2010
 5.4Rate-Regulated Activities
 
 PART 6REPEAL, TRANSITION AND EFFECTIVE DATE
 6.1Repeal
 6.2Effective Date
 6.3Existing Exemptions