Beyond-GAAP briefing for CFOs: Forward-looking information

Read about the value of forward-looking information to investors, and the importance of careful disclosure in the Management’s Discussion and Analysis (MD&A).

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Forward-looking information is the foundation of a good MD&A, but it can be less reliable than historical information and securities laws emphasize appropriate due diligence in disclosures.

CFO Beyond-GAAP Briefing: Forward-looking Information covers all the bases to help you decide what forward-looking information to disclose in your MD&A.

You will learn:

  • how forward-looking information is defined in securities legislation
  • what information investors value
  • views on MD&A guidance from Chartered Professional Accountants of Canada (CPA Canada) and the Canadian Securities Administrators (CSA)
  • why some organizations are reluctant to provide forward-looking information
  • guidance for adhering to securities regulations:
    • criteria for presenting forward-looking information
    • disclosures that should accompany forward-looking information, including previously-reported information
    • financial outlooks
  • about safe-harbour provisions for forward-looking information in civil liability legislation for secondary market disclosures
  • how to ensure effective oversight of forward-looking information disclosure


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