Non-GAAP measures: External resources

These useful external resources will help you understand and apply best reporting practices on non-GAAP measures.

Non-GAAP measures are used by companies to present operational results.

We have compiled an inventory of external resources to help you understand and apply best reporting practices on non-GAAP measures. These resources were created by external organizations and were not reviewed, developed or approved by Chartered Professional Accountants of Canada (CPA Canada). CPA Canada accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.

CSA Staff Notice 52-306 (Revised) Non-GAAP Financial Measures
(January 2016 | CSA)

CSA Provide Updated Guidance on Non-GAAP Financial Measures
(January 2016 | Deloitte)

CSA Issues Revisions to Staff Notice 52-306 on Non-GAAP Financial Measures
(January 2016 | EY)

Non-IFRS Earnings and Alternative Performance Measures: Ensuring a Level Playing Field
(July 2015 | CFA Society United Kingdom)

Developing and Reporting Supplementary Financial Measures — Definition, Principles, and Disclosure
(September 2014 | IFAC)

Non-GAAP and Additional GAAP Measures
(June 2014 | IFRS Discussion Group)

For the Investor: The Use of Non-GAAP Metrics
(2014 | FASB)

Disclosure Initiative


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