National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Part 1 Definitions and Interpretation
Section 1.1 Definitions

issuer`s GAAP

In this instrument…

“issuer`s GAAP” means the accounting principles used to prepare an issuer’s financial statements, as permitted by this Instrument;

Lexata note: NI 51-102 and NI 41-101 incorporate the above definition of “issuer’s GAAP.”

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