Acceptable Accounting Principles

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

(1) For financial years beginning before January 1, 2014, the financial statements of an investment fund must be prepared in accordance with Canadian GAAP applicable to public enterprises.

(2) For financial years beginning on or after January 1, 2014, the financial statements of an investment fund must be prepared in accordance with Canadian GAAP applicable to publicly accountable enterprises.

(3) Financial statements must be prepared in accordance with the same accounting principles for all periods presented in the financial statements.

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of B.C. laws and rules on Lexata’s website: These materials contain information that has been derived from information originally made available by the Province of British Columbia at: http://www.bclaws.gov.bc.ca and this information is being used in accordance with the King’s Printer Licence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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