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Searching Content indexed under Accounting Standards by Torys LLP ordered by Published Date Descending.
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Financial Statements Of Cross-Border Issuers: SEC To Require Use Of XBRL
The SEC has published a taxonomy so that companies that prepare their financial statements under International Financial Reporting Standards can submit them to the SEC using XBRL (eXtensible Business Reporting Language).
Canada
13 Mar 2017
2
OSC Staff Urges Companies To Provide Better IFRS Disclosure
Staff of the Ontario Securities Commission (OSC) recently conducted a review of the quality of public companies’ disclosures in their MD&A (management’s discussion and analysis) about the impact of the upcoming transition to International Financial Reporting Standards (IFRS).
Canada
17 Mar 2010
3
Canadian Securities Regulators Propose IFRS-Related Rule Changes
In preparation for the changeover in 2011 to International Financial Reporting Standards (IFRS), Canadian securities regulators have proposed revisions to National Instrument 52-107, Acceptable Accounting Principles and Auditing Standards.
Canada
7 Oct 2009
4
Canada To Adopt International Financial Reporting Standards: An Update
Earlier this year, the Canadian Accounting Standards Board confirmed January 1, 2011 as the date that International Financial Reporting Standards (IFRS) will replace Canadian generally accepted accounting principles (Canadian GAAP) for all Canadian publicly traded companies as well as for non-listed financial institutions, securities dealers and many cooperative enterprises that qualify as “publicly accountable enterprises.”
Canada
8 Aug 2008
5
SEC Proposes Rule Changes Affecting Foreign Private Issuers
The SEC is proposing several rule changes affecting foreign private issuers. Under U.S. law, a “foreign private issuer” is an issuer that is incorporated or organized outside the United States, as long as no more than 50% of its outstanding voting securities are owned by U.S. residents.
Canada
16 Apr 2008
6
Reminder: You May Be Required to File Beneficial Ownership Reports with the SEC by February 14, 2006
This is a reminder to investors who beneficially own more than 5% of the voting equity securities of an SEC-registered company that you may be required to file a report with the SEC by February 14, 2006.
Canada
8 Feb 2006
7
Changes to Canada’s Short Form Prospectus System
Canada’s securities regulators have finalized changes to the short form prospectus system, which will be effective for short form prospectuses filed on or after December 30, 2005.
Canada
2 Dec 2005
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