52-107 - Acceptable Accounting Principles, Auditing Standards and Reporting Currency [NI - Rescinded]
| Published Date: | 2007-12-21 |
|---|---|
| Effective Date: | 2007-12-31 |
| Rescinded Date: | 2011-01-01 |
| 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