Please choose between the following three options for navigation.
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.
Get your downloadable electronic copy.
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.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
This event has multiple dates and locations. See event details for more information.
Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Learn how you can help improve the quality of performance measures by leveraging this framework.
April 25, 2019
This webinar, part of CPA Canada's IFRS webinar series, provides you with the latest updates on issues of relevance to Canadian public companies, including key changes to IFRS and Canadian securities legislation.