Presentation and Functional Currencies

CAUTION: Lexata's content was last updated in 2024 and may not reflect current securities regulatory requirements.

(1) The presentation currency must be prominently displayed in financial statements.

(2) Financial statements must disclose the functional currency if it is different than the presentation currency.

The U.S. and Canadian securities law topics covered by this website are listed on the home page. Please contact us with any questions about the coverage of this website and future topic additions.

In respect of Ontario laws and rules on Lexata’s website: © Queen’s Printer The materials have been reproduced with care but are not the official versions as set forth in The Legislation Act, 2006.

In respect of B.C. laws and rules on Lexata’s website: These materials contain information that has been derived from information originally made available by the Province of British Columbia at: http://www.bclaws.gov.bc.ca and this information is being used in accordance with the King’s Printer Licence – British Columbia, available at: https://www.bclaws.gov.bc.ca/standards/Licence.html. They have not, however, been produced in affiliation with, or with the endorsement of, the Province of British Columbia and THESE MATERIALS ARE NOT AN OFFICIAL VERSION.

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