Regulatory Instrument Details

Securities Law & Policy

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

52-107
Number
Title
Regulatory Instrument Type
Date Type
Date
52-107
Accepting Accounting Principles and Auditing Standards - Consolidated Version
As Amended - National Instrument - 04/30/2016
National Instrument
As Amended
04/30/2016
52-107CP
Companion Policy to NI 52-107 - Consolidation Version
As Changed - Companion Policy - 09/13/2023
Companion Policy
As Changed
09/13/2023

Proposed Amendments Related to 52-107

No documents found
Related (2) Historic (21)
Number
Title
Regulatory Instrument Type
Status
Date
2016 ABASC 91
Designation of Investment Funds as Reporting Issuers for Certain Purposes, 2016 ABASC 91
Effective - Revocation Order - 04/30/2016
Revocation Order
Effective
04/30/2016
45-701
Investment Fund Financial Statements Used in an Offering Memorandum
Published - ASC Notice - 04/30/2016
ASC Notice
Published
04/30/2016
Number
Title
Regulatory Instrument Type
Status
Date
52-107CP
Changes to 52-107CP (arising from NI 14-101)
Effective - Changes to Policy - 09/13/2023
Changes to Policy
Effective
09/13/2023
52-107CP
Changes to 52-107CP (arising from NI 13-103)
Effective - Changes to Policy - 06/09/2023
Changes to Policy
Effective
06/09/2023
52-107CP
Changes to 52-107CP (arising from NI 52-112)
Effective - Changes to Policy - 08/25/2021
Changes to Policy
Effective
08/25/2021
52-107
Amendments to NI 52-107 (arising from NI 45-106 relating to the Offering Memorandum Exemption)
Effective - Amendments to Instrument - 04/30/2016
Amendments to Instrument
Effective
04/30/2016
52-107
Amendments to NI 52-107 (arising from amendments to NI 45-106 relating to the Accredited Investor and Minimum Amount Investment Prospectus Exemptions)
Effective - Amendments to Instrument - 05/05/2015
Amendments to Instrument
Effective
05/05/2015
52-107CP
Changes to 52-107CP (arising from NI 31-103)
Effective - Changes to Policy - 01/11/2015
Changes to Policy
Effective
01/11/2015
52-107
Amendments to NI 52-107 (arising from NI 31-103)
Effective - Amendments to Instrument - 01/11/2015
Amendments to Instrument
Effective
01/11/2015
52-107
Amendments to NI 52-107 (arising from NI 41-101)
Effective - Amendments to Instrument - 05/14/2013
Amendments to Instrument
Effective
05/14/2013
52-107CP
Changes to 52-107CP (arising from NI 41-101)
Effective - Changes to Policy - 05/14/2013
Changes to Policy
Effective
05/14/2013
52-107CP
Companion Policy to 52-107 - Corrigenda Version
Effective - Changes to Policy - 01/05/2011
Changes to Policy
Effective
01/05/2011
52-107CP
Companion Policy to NI 52-107
Effective - Changes to Policy - 01/01/2011
Changes to Policy
Effective
01/01/2011
Notice of Implementation of NI 52-107, Amendments to NI 14-101 and Consequential Amendments
Published - CSA Notice - 10/01/2010
CSA Notice
Published
10/01/2010
Request for Comments Proposed NI 52-107 and Proposed Amendments to NI 14-101
Published - CSA Notice - 09/25/2009
CSA Notice
Published
09/25/2009
52-107
Amendments to NI 52-107 (arising from NI 51-102)
Effective - Amendments to Instrument - 12/31/2007
Amendments to Instrument
Effective
12/31/2007
52-107
Amendments to NI 52-107 (arising from NI 51-102)
Effective - Amendments to Instrument - 12/29/2006
Amendments to Instrument
Effective
12/29/2006
52-107
Amendments to NI 52-107 (arising from NI 81-106)
Effective - Amendments to Instrument - 06/01/2005
Amendments to Instrument
Effective
06/01/2005
52-107
Acceptable Accounting Principles, Auditing Standards and Reporting Currency
Effective - National Instrument - 03/30/2004
National Instrument
Effective
03/30/2004
52-107CP
Companion Policy to NI 52-107
Effective - Companion Policy - 03/30/2004
Companion Policy
Effective
03/30/2004
Local Consequential Amendments Relating to NI 52-107
Published - ASC Notice - 01/20/2004
ASC Notice
Published
01/20/2004
Notice of Implementation of NI 52-107
Published - CSA Notice - 01/16/2004
CSA Notice
Published
01/16/2004
Request for Comment Proposed NI 52-107
Published - CSA Notice - 05/16/2003
CSA Notice
Published
05/16/2003

News Releases Related to 52-107

Title
Date
Canadian Securities Regulators Approve IFRS-related Materials
Oct 01, 2010
Canadian Securities Regulators prepare for upcoming changeover to International Financial Reporting Standards
Sep 25, 2009
Canadian Securities Regulators Release Concept Paper Relating to International Financial Reporting Standards
Feb 13, 2008
New rules promote investor confidence, change issuers’ disclosure and governance practices
Mar 29, 2004