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Interim reporting is an important aspect of the financial reporting process. Our discussion brief advocates that the choices management and directors consider for interim reporting should be regarded as strategic matters.
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Interim reports improve stakeholders’ ability to understand an organization’s capacity to generate earnings and cash flows as well as its financial condition and liquidity.
Chartered Professional Accountants of Canada (CPA Canada)’s Canadian Performance Reporting Board (CPRB) prepared the discussion brief, Interim Reporting Strategies in partnership with the Canadian Investor Relations Institute (CIRI), to help management and directors decide what to report on an interim basis.
The brief is primarily based on a review of 27 companies’ 2012 third quarter and annual financial statements and MD&A, supplemented by discussions with analysts and research of relevant material. The sample included TSX and TSX-V listed Canadian companies with market capitalizations of $1 million to $74 billion.
Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.
July 17, 2017
As Canada celebrates its 150th anniversary, we take a look back at 10 accountants who changed the face of our profession.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.