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| Rescinded Date: | 2011-01-01 |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:
- 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 |