2008-02-25 ASC Continuous Disclosure Review Program 2007 Report

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The following contains the Alberta Securities Commission's 2007 report on its Continuous Disclosure Review Program.

The Alberta Securities Commission (ASC) has issued the 2007 report from its Continuous Disclosure Review Program. The report describes areas of accounting or financial reporting deficiencies commonly identified by staff members and provides commentary on a range of other disclosure matters.

The main areas where accounting and disclosure deficiencies were identified include:

  • Related Party Transactions
  • Financial Instruments
  • MD&A
  • Certificates required by Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings
  • Business Acquisition Reports (BAR)
  • Non-GAAP Financial Measures
  • Interim Financial Statements and Interim MD&A (Interim Filings)
  • Non-Bank Sponsored Asset-Backed Commercial Paper (ABCP)
  • Income Trusts

A copy of the full report is attached below, and can also be accessed at the Alberta Securities Commission website: ASC Continuous Disclosure Review Program 2007 Report

450 KB ASC Continuous Disclosure Review Program 2007 Report (161 KB)
Download the full PDF report.

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The following contains the Alberta Securities Commission's 2007 report on its Continuous Disclosure Review Program. The Alberta Securities Commission (ASC) has issued the 2007 report from its Continuous Disclosure Review Program. The report describes areas of accounting or financial reporting deficiencies commonly identified by staff members and provides commentary on a range of other disclosure matters. The main areas where accounting and disclosure deficiencies were identified include: Related Party Transactions Financial Instruments MD&A Certificates required by Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings Business Acquisition Reports (BAR) Non-GAAP Financial Measures Interim Financial Statements and Interim MD&A (Interim Filings) Non-Bank Sponsored Asset-Backed Commercial Paper (ABCP) Income Trusts A copy of the full report is attached below, and can also be accessed at the Alberta Securities Commission website: ASC Continuous Disclosure Review Program 2007 Report ASC Continuous Disclosure Review Program 2007 Report (161 KB) Download the full PDF report.