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National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities


National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities
Part 4 Measurement
Section 4.2

Consistency in Dates

The date or period with respect to which the effects of an event or transaction are recorded in a reporting issuer’s annual financial statements must be the same as the date or period with respect to which they are first reflected in the reporting issuer’s annual reserves data disclosure under Part 2.

Share the post "Consistency in Dates"

  • National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities
    • Part 4 Measurement
  • Form 51-101F1 Statement of Reserves Data and Other Oil and Gas Information
    • Part 1 Date of Statement
    • Part 5 Additional Information Relating to Reserves Data
    • Part 6 Other Oil and Gas Information
  • Companion Policy 51-101 Standards of Disclosure for Oil and Gas Activities
    • Part 4 Measurement
    • Part 5 Requirements Applicable to All Disclosure

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