Starting in 2011, what is the definition of a private enterprise (PE) under Canadian GAAP?

A) A profit oriented enterprise that has none of its issued and outstanding financial
instruments traded in a public market and does not hold assets in a fiduciary
capacity for a broad group of outsiders as one of its primary businesses.
B) A corporation which is not profit oriented.
C) A corporation that has no public shareholders.
D) A corporation that has less than 500 shareholders and is not listed on a stock
exchange.


A) A profit oriented enterprise that has none of its issued and outstanding financial
instruments traded in a public market and does not hold assets in a fiduciary
capacity for a broad group of outsiders as one of its primary businesses.

Business

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