Alberta Securities Commission

Rules and policies substantially amended as a result of IFRS changeover

The following is a list of rules that have been substantially amended as a result of the IFRS changeover. Use the following links to access the respective rules and the associated policies that apply to an issuer’s filings for financial years beginning before January 1, 2011 and that apply to an issuer’s filings on or after January 1, 2011:

Nature of Requirements	For financial years beginning before January 1, 2011	For financial years beginning on or after January 1, 2011
Accounting Principles & Auditing Standards	National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards	National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Continuous Disclosure	National Instrument 51-102 Continuous Disclosure Obligations	National Instrument 51-102 Continuous Disclosure Obligations
Certification	National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings	National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
Short-form prospectus offerings	National Instrument 44-101 Short Form Prospectus Distributions	National Instrument 44-101 Short Form Prospectus Distributions
Long-form prospectus offerings	National Instrument 41-101 General Prospectus Requirements	National Instrument 41-101 General Prospectus Requirements
Exempt offerings	National Instrument 45-106 Prospectus and Registration Exemptions	National Instrument 45-106 Prospectus and Registration Exemptions
Registration	National Instrument 31-103 Registration Requirements and Exemptions	National Instrument 31-103 Registration Requirements and Exemptions