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Regulators and investors alike continue to demand improved disclosure about risk. Discover practical tips to help decide what risk disclosures to make in your Management’s Discussion and Analysis (MD&A).
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Investors and others need to assess a company’s financial condition and future cash flows, but they also require disclosures about uncertainties that could undermine the company’s financial health and disclosures about the company’s ability to respond to risk.
The Canadian Performance Reporting Board (CPRB)’s Building a Better MD&A: Risk Disclosure:
March 1, 2017
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February 13, 2017
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