52-107 – Acceptable Accounting Principles, Auditing Standards and Reporting Currency (National Instrument)

52-107 – Acceptable Accounting Principles, Auditing Standards and Reporting Currency (National Instrument)

• Acceptable Accounting Principles, Auditing Standards and Reporting Currency

  Effective Date: March 30, 2004.  Consolidated to May 5, 2015.

  Sets out the accounting principles that issuers (other than investment funds) and registrants may use to prepare their financial statements.  Also sets out the auditing standards that may be applied to audit those financial statements.

  52_107_ni_may_5_2015.pdf
• Amendments to National Instrument 52-107

  Effective Date: April 30, 2016.

  52_107_ni_october_29_2015.pdf
• Amendments to Companion Policy 52-107CP

  Effective Date: Subject to Ministerial approval – June 9, 2023.

  52_107_cp_amendments_2023_03_23.pdf
• Amendments to Companion Policy 52-107CP

  Effective Date: September 13,  2023. If this Instrument is filed with the Registrar of Regulations after September 13, 2023, this Instrument comes into force on the day on which it is filed with the Registrar of Regulations.

  52_107cp_amendments_july_15_2023.pdf
• Changes to Companion Policy 52-107

  Effective Date: March 30, 2004.  Consolidated to January 11, 2015.

  52_107_cp_january_11_2015.pdf
• Changes to Companion Policy 52-107

  Effective Date: Subject to the effective date of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure.

  52_107_cp_changes_may_27_2021.pdf