Securities instruments — Recently issued or amended | Deloitte CFR

Securities

The following instruments were issued or amended in the last twelve months:

Title Description Effective Date
52-108, Auditor Oversight The main purpose of the Instrument is to contribute to public confidence in the integrity of financial reporting of reporting issuers by promoting high quality, independent auditing. The amendments are effective on September 30, 2014. Provided all necessary ministerial approvals are obtained, the amendments will come into force on March 30, 2022.
XBRL (eXtensible Business Reporting Language) and Related Taxonomies XBRL is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules. Effective for the fiscal period ending on or after December 15, 2017. The IFRS Taxonomy 2021 is consistent with IFRS Standards as issued by the IASB at January 1, 2021, including those issued but not yet effective. The IFRS Taxonomy 2022 is consistent with IFRS Standards as issued by the IASB at January 1, 2022, including those issued but not yet effective.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.