Subdivision 1 - Financial Statements and Reports
Section 243. InterpretationSection 244. Compliance with approved accounting standardsSection 245. Accounts to be keptSection 246. System of internal controlSection 247. Accounting periods of companies within the same groupSection 248. Directors shall prepare financial statementsSection 249. General requirements for financial statementsSection 250. Subsidiaries to be included in consolidated financial statementsSection 251. Financial statements to be approved by the BoardSection 252. Directors shall prepare directors’ reportSection 253. Contents of directors’ reportSection 254. Form and content of directors’ report and financial statement of a banking corporation~Section 255. Relief from requirements as to form and content of financial statements and directors’~Section 256. Power of Registrar to require a statement of valuation of assetsSection 257. Duty to circulate copies of financial statements and reportsSection 258. Time allowed for sending out copies of financial statements and reportsSection 259. Duty to lodge financial statements and reports with the RegistrarSection 260. Duty to lodge certificate relating to exempt private companySection 261. Auditor’s statements
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