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
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?
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
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