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Securities Law

52-107 - Acceptable Accounting Principles, Auditing Standards and Reporting Currency [NI - Rescinded]

Published Date: 2005-05-25
Effective Date: 2005-06-01
Rescinded Date: 2006-12-29
Document(s):

Concurrently Published:

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          GENERAL RULES

3.1       Acceptable Accounting Principles
3.2       Acceptable Auditing Standards
3.3       Acceptable Auditors
3.4       Measurement and Reporting Currencies
3.5       Financial Information Derived from a Credit Support Issuer’s Consolidated Financial Statements 

PART 4          EXEMPTIONS FOR SEC ISSUERS

4.1       Acceptable Accounting Principles for SEC Issuers
4.2       Acceptable Auditing Standards for SEC Issuers 

PART 5          EXEMPTIONS FOR FOREIGN ISSUERS

5.1       Acceptable Accounting Principles for Foreign Issuers
5.2       Acceptable Auditing Standards for Foreign Issuers

PART 6          REQUIREMENTS FOR ACQUISITION STATEMENTS

6.1       Acceptable Accounting Principles for Acquisition Statements
6.2       Acceptable Auditing Standards for Significant Acquisitions
6.3       Financial Information for Acquisitions Accounted for by the Issuer Using the Equity Method

PART 7          PRO FORMA FINANCIAL STATEMENTS

7.1       Acceptable Accounting Principles for Pro Forma Financial Statements 

PART 8          EXEMPTIONS FOR FOREIGN REGISTRANTS

8.1       Acceptable Accounting Principles for Foreign Registrants
8.2       Acceptable Auditing Standards for Foreign Registrants 

PART 9          EXEMPTIONS

9.1       Exemptions
9.2       Certain Exemptions Evidenced by Receipt 

PART 10        EFFECTIVE DATE

10.1     Effective Date