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Forward-Looking Information: New Rules Published For Public Comment
Since the mid-90s, there has been regulatory uncertainty over Complaints National Policy Statement No. 48 (NP48), which guides the use of future-oriented financial information (FOFI) in offering documents, restricts the use of projections and requires an auditors’ report and compliance with section 4250 of the Handbook of the Canadian Institute of Chartered Accountants.
Canada
9 Feb 2007
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