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This reporting alert provides important considerations to aid preparers in developing disclosures about liquidity and capital resources in their company's MD&A.
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To make sound decisions about investing in a company, investors need information about its liquidity and related risks, and about its capital resources. Canadian securities laws require a public company to provide full disclosure of material information about such aspects of its business within Management's Discussion and Analysis (MD&A).
This reporting alert presents a series of questions and factors for preparers of MD&A to consider as they develop their disclosures around liquidity and capital resources.
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January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.