52-107 - Acceptable Accounting Principles, Auditing Standards And Reporting Currency [NI Proposed - Lapsed]

NATIONAL INSTRUMENT 52-107
ACCEPTABLE ACCOUNTING PRINCIPLES, AUDITING STANDARDS AND REPORTING CURRENCY

PART 1 DEFINITIONS AND INTERPRETATION
1.1 Definitions
1.2 Determination of Canadian Shareholders
1.3 Timing for Calculation of Designated Foreign Issuer and Eligible Foreign Issuer
1.4 Interpretation of “Prospectus”

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

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 ELIGIBLE FOREIGN ISSUERS
5.1 Acceptable Accounting Principles for Eligible Foreign Issuers
5.2 Acceptable Auditing Standards for Eligible Foreign Issuers

PART 6  REQUIREMENTS FOR ACQUISITION STATEMENTS
6.1 Acceptable Accounting Principles for Acquisition Statements
6.2  Acceptable Auditing Standards for Significant Acquisitions

PART 7 PRO FORMA FINANCIAL STATEMENTS
7.1 Acceptable Accounting Principles for Pro Forma Financial Statements

PART 8 EXEMPTIONS FOR ELIGIBLE FOREIGN REGISTRANTS
8.1 Acceptable Accounting Principles for Eligible Foreign Registrants
8.2 Acceptable Auditing Standards for Eligible Foreign Registrants

PART 9 EXEMPTIONS
9.1 Exemptions
9.2 Certain Exemptions Evidenced by Receipt

PART 10 EFFECTIVE DATE
10.1 Effective Date
10.2 Transition