NI 52-107: Acceptable Accounting Principles and Auditing Standards
Specifies the accounting principles (IFRS) and auditing standards (CAS) acceptable for Canadian reporting issuers' financial statements and audit reports.
Pourquoi NI 52-107 est important
NI 52-107 is the rule that ties Canadian reporting-issuer financials to IFRS and CAS. Auditus.ai's framework alignment lives here.
Référentiel: Canadian Securities Administrators: National Instruments
National Instruments (NI) are securities rules issued by the Canadian Securities Administrators (CSA). For reporting issuers, NIs dictate which accounting and auditing standards apply, what must be filed and when, and who must certify the filings.
Source principale: Canadian Securities Administrators
Questions fréquentes
Qu'est-ce que NI 52-107 ?
Specifies the accounting principles (IFRS) and auditing standards (CAS) acceptable for Canadian reporting issuers' financial statements and audit reports.
Pourquoi NI 52-107 est-il important pour un audit ?
NI 52-107 is the rule that ties Canadian reporting-issuer financials to IFRS and CAS. Auditus.ai's framework alignment lives here.
À quel référentiel appartient NI 52-107 ?
NI 52-107 relève de : Canadian Securities Administrators: National Instruments. National Instruments (NI) are securities rules issued by the Canadian Securities Administrators (CSA). For reporting issuers, NIs dictate which accounting and auditing standards apply, what must be filed and when, and who must certify the filings.
Normes connexes — Canadian Securities Administrators: National Instruments
Voyez comment Auditus vérifie NI 52-107
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris NI 52-107.