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In December 2015, the Alberta Securities Commission (ASC) released its annual Oil and Gas Review Report. The report includes comments from staff of the ASC following their review of reporting issuers’ (RI) disclosures under NI 51-101
Standards of Disclosure for Oil and Gas Activities.
Following are the common deficiencies that were identified in the report:
The Oil and Gas Review Report also provides information relating to current topics of interest for RI disclosures. This year’s report focuses on the following topics:
The full report can be found
For more information on the financial reporting library, contact a local MNP Assurance Professional, or Jody MacKenzie, Director, Assurance Professional Standards.
This communication contains a general overview of the topic and is current as of December 31, 2015. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. Accordingly, this publication is not a substitute for professional advice and we recommend that any decisions you take about the application or not of any of the information presented be made in consultation with a qualified professional, who can address any variance that may be required to reflect your circumstances. Please contact your local MNP representative for customized assistance with the application of this material. MNP LLP accepts no responsibility or liability for any loss related to any person's use of or reliance upon this material. © MNP LLP 2015. All rights reserved.
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