Please choose between the following three options for navigation.
This reporting alert provides important considerations to aid preparers in developing disclosures about liquidity and capital resources in their company's MD&A.
Get your downloadable electronic copy.
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.
November 1, 2017
Get critical insights into the latest IFRS updates, network with business leaders and fellow IASB members, and learn more about the future of financial reporting around the globe.
The CPA brand strategy was created to raise awareness of the new designation and promote the professional attributes of a Chartered Professional Accountant (CPA).
Join our financial literacy volunteer program for CPA members.