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

Concurrently Published:

• 52-107CP - Acceptable Accounting Principles and Auditing Standards [CP Amendment Proposed - Lapsed]
• BCN 2009/18 - Notice and Publication for Comment Proposed Repeal and Replacement of NI52-107 Acceptable Accounting Principles and Auditing Standards and Companion Policy 52-107CP and Proposed Amendments to NI14-101 Definitions [BCN - Lapsed]

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

2.2       Application of Part 3

2.3       Application of Part 4

PART 3:         RULES APPLYING TO FINANCIAL YEARS BEGINNING ON OR AFTER JANUARY 1, 2011

3.1       Publicly Accountable Enterprise

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 Principles 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

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

PART 6:         REVOCATION AND EFFECTIVE DATE

6.1       Revocation