For over a decade, Canadian securities regulators have been concerned about the significant variance in disclosure practices surrounding non-GAAP financial measures and the potential to mislead investors. To address these concerns, on August 25, 2021, National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (“NI 52-112”) and its ...
In the fall of 2018, the Canadian Securities Administrators (the “CSA”) requested comments from stakeholders on a proposed National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (the “Original Proposed Instrument”), which was aimed at prescribing disclosure requirements for non-GAAP and other financial measures to replace CSA ...
The Canadian Securities Administrators (the “CSA”) have released a CSA notice and request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (the “Proposed Instrument”). The Proposed Instrument prescribes disclosure requirements for non-GAAP and other financial measures and, if adopted, will replace the ...
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