NI 52-107 definition

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency;

NI 52-107 means National Instrument 52‐107 Acceptable Accounting Principles and Auditing Standards;

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards; “NI 52-110” means National Instrument 52-110 Audit Committees;

Examples of NI 52-107 in a sentence

• Form 31-103F1 Calculation of excess working capital Application of NI 52-107 Acceptable Accounting Principles and Auditing Standards Form 31-103F1 Calculation of Excess Working Capital (Form 31-103F1) must be prepared using the accounting principles used to prepare financial statements in accordance with National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards (NI 52-107).

• For greater clarity, subsections 3.12(3) and 4.12(6) of NI 52-107 only apply to financial statements included in the long form prospectus pursuant to Item 35 of Form 41-101F1.

• An issuer using this form cannot use Canadian GAAP applicable to private enterprises, except, subject to the requirements of NI 52-107, certain issuers may use Canadian GAAP applicable to private enterprises for financial statements for a business referred to in C.1. An issuer that is not a reporting issuer may prepare acquisition statements in accordance with the requirements of NI 52-107 as if the issuer were a venture issuer as defined in NI 51-102.

• NI 52-107 – National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards.

• Rate-regulated activities (6) If a qualifying entity is relying on the exemption in paragraph 5.4(1)(a) of NI 52-107, then the qualifying entity may interpret any reference in the Instrument to a term or provision defined or used in Canadian GAAP applicable to publicly accountable enterprises as a reference to the corresponding term or provision in Part V of the Handbook.

More Definitions of NI 52-107

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency; “non-venture issuer” means a reporting issuer that is not a venture issuer;

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards; “NI 55-102” means National Instrument 55-102 System for Electronic Disclosure by Insiders (SEDI); “Ontario percentage” means, in relation to a person or company for a previous financial year,

NI 52-107 means National Instrument 52-107.

NI 52-107 has the meaning provided in Clause 6.10(a)(ii).

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency; "non-equity incentive plan" means an incentive plan or portion of an incentive plan that is not an equity incentive plan; "option-based award" means an award under an equity incentive plan of options, including, for greater certainty, share options,share appreciation rights, and similar instruments that have option-like features;

NI 52-107 means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency; “non-equity incentive plan” means an incentive plan or portion of an incentive plan that is not an equity incentive plan;

NI 52-107 means“personal National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;