RE:RE:NASDAQ A foreign private issuer follows the home country rules, in this case Canada.
An FPI must file an Annual Report on Form 20 F within four months after the fiscal year covered by the report. By contrast, a domestic issuer must file an Annual Report on Form 10-K between 60 and 90 days following the end of its fiscal year, depending on its capitalization and other factors.
A foreign private issuer is not required under U.S. federal securities laws to file or make public quarterly financial information, subject to certain exceptions. Companies with a class of securities listed on the NYSE must submit semiannual unaudited financial information under cover of a Form 6-K within six months following the end of the second fiscal quarter. By contrast, U.S. domestic issuers are required to file unaudited financial information on Quarterly Reports on Form 10–Q.
A foreign private issuer may prepare its financial statements in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) without reconciliation to U.S. GAAP.