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Results:1-10 of 57

OSFI releases revisions to guidelines governing outsourcing by federally-regulated entities
  • Stikeman Elliott LLP
  • Canada
  • March 12 2009

On March 11, 2009, the Office of the Superintendent of Financial Institutions Canada (OSFI) released the first revision to its Guideline B-10, Outsourcing of Business Activities, Functions and Processes, since December 2003.


Alix d'Anglejan-Chatillon
  • Stikeman Elliott LLP

CSA releases tentative views on IFRS transition issues under Canadian rules
  • Stikeman Elliott LLP
  • Canada
  • March 18 2008

The Canadian Securities Administrators (CSA) published Concept Paper 52-402 (Concept Paper) on February 15, 2008 to discuss ramifications for securities rules as a result of the impending transition from Canadian GAAP to International Financial Reporting Standards (IFRS, as issued by the International Accounting Standards Board (IASB)).


SEC announces expiration of exemption to SOX provision
  • Stikeman Elliott LLP
  • USA, Canada
  • October 6 2009

On October 2, the U.S. Securities and Exchange Commission (SEC) announced the upcoming expiration of the exemption from section 404 of the Sarbanes-Oxley Act currently enjoyed by public companies with a public float below $75 million.


Canadian report calls for changes in the self-regulated professions
  • Stikeman Elliott LLP
  • Canada
  • December 18 2007

Canada's Competition Bureau released its report, Self-regulated professions - Balancing competition and regulation (the Report) on December 11, 2007 (see www.competition.gc.ca).


Simon A. Romano
  • Stikeman Elliott LLP

Lindsay Gwyer
  • Stikeman Elliott LLP

Canada streamlines rules relating to forward-looking information disclosure
  • Stikeman Elliott LLP
  • Canada
  • December 7 2007

In Canada, disclosure of forward-looking information (FLI) (including disclosure of future-oriented financial information (FOFI) and financial outlooks) has been governed by the somewhat outdated and imprecise National Policy 48 (NP 48).


Stuart S. Carruthers
  • Stikeman Elliott LLP

FPIs not required to submit interactive data files until SEC specifies taxonomy
  • Stikeman Elliott LLP
  • USA
  • April 18 2011

In response to a letter from the Center for Audit Quality, the U.S. Securities and Exchange Commission has stated that foreign private issuers that prepare financial statements in accordance with IFRS will not be required to submit, or post online, interactive data files (using XBRL), until the SEC specifies a taxonomy for use in preparing such interactive data files.