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Searching Content indexed under Accounting Standards by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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CSA Re: Non-GAAP, TSX NCIB FAQs And Other Acronyms
This bulletin addresses each of these regulatory updates and the enhanced guidance that they provide to participants in Canadian capital markets.
Canada
11 Feb 2016
2
OSC Expects REIT Distributions Disclosure To Yield More Information
In the current low interest rate environment, yield-hungry investors have been particularly attracted to real estate investment trusts...
Canada
9 Feb 2015
3
CSA Adopts Measures To Facilitate Access To Capital By Small Businesses
The securities regulatory authorities in all Canadian provinces and territories except Ontario and British Columbia have announced their intention to issue harmonized interim local orders that provide exemptions from certain financial statement-related and audit requirements of Form 45-106F2 – Offering memorandum for non-qualifying issuers.
Canada
23 Jan 2013
4
International Financial Reporting Standards and Operating Cost Recoveries
On January 1, 2011, Canadian Generally Accepted Accounting Principles (GAAP) will be replaced by the International Financial Reporting Standards (IFRS) as the financial reporting standard required for Canadian businesses that are "publicly accountable enterprises."
Canada
14 Apr 2010
5
CSA Publishes Proposed Amendments To Securities Rules To Address Adoption Of International Financial Reporting Standards In Canada
On September 25, 2009, the Canadian Securities Administrators (the CSA) published for comment a new rule (the Proposed Rule) that would replace the existing National Instrument 52-107 — "Acceptable Accounting Principles, Auditing Standards and Reporting Currency".
Canada
26 Oct 2009
6
Investment Fund Continuous Disclosure – Transition To International Financial Reporting Standards
On October 16, 2009, the Canadian Securities Administrators (CSA), except the Autorité des marchés financiers and the New Brunswick Securities Commission, published for comment amendments (the Proposed Amendments) to National Instrument 81-106 “Investment Fund Continuous Disclosure” (the Instrument) and Companion Policy 81-106CP “Investment Fund Continuous Disclosure” (the Policy).
Canada
20 Oct 2009
7
Proposed Replacement Of Instrument Relating To Internal Control Reporting And Certification Requirements
On March 30, 2007, the Canadian Securities Administrators (CSA) published for comment a replacement of Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (MI 52-109).
Canada
 
25 Apr 2007
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