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CPA Canada responded to the CSA's Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure. Learn about the key areas we believe require closer examination.
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The Proposed Instrument and Proposed Companion Policy was released to the public on September 6, 2018. The proposals are intended to replace CSA Staff Notice 52-306 (Revised) Non-GAAP Financial Measures.
CPA Canada supports the CSA's efforts to clarify and formalize disclosure expectations related to non-GAAP and other financial measures, and views this as an important step towards enhancing investor confidence in this area.
CPA Canada's comment letter outlines key themes and feedback emerging from our work and outreach on the proposals.
For more information, please contact Rosemary McGuire, director, Research, Guidance and Support.
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