Financial Reporting

Management

Fill in the non-GAAP: New disclosure requirements to become mandatory in August 2021

Marie-Christine Valois and Janie Harbec of Fasken review the new National Instrument 52-112, Non-GAAP and Other Financial Measures Disclosure
Thought Leaders

Sustainability rankings don’t always identify sustainable companies

An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
Thought Leaders

Imbalance: Accounting is not capturing the value of intangible assets

Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance
Management

The Canadian Securities Administrators publishes guidance for issuers on improving COVID-19 disclosure

The CSA has provided specific guidelines but there is no one-size-fits-all model, according to Ted Brown, Lindsay Cox, and Michael Akins of BD&P