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Read about how management can effectively select and disclose key performance indicators (KPIs) in their corporate reporting to better meet investor information needs.
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Most Canadian public companies include KPIs in their Management Discussion and Analysis (MD&A) and earnings press releases. KPIs may also be found in other information sources, such as investor presentations.
KPIs provide investors with additional insight into aspects of a company’s overall performance that cannot always be described in its financial statements. However, concerns are often raised that these measures lack transparency, comparability within industries, and year-over-year consistency.
It is critical for management to understand its responsibility for establishing appropriate controls related to the selection, preparation, and disclosure of KPIs.
Because of the importance of KPIs and the lack of guidance on how to approach them, this Reporting Alert aims to provide:
The KPI reporting landscape is in a state of transformation as stakeholders and regulators push for change. Stay tuned for the following two initiatives:
For additional information on investor views on KPIs, see:
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.