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Receive guidance on the information to include in summarized quarter-end financial communications, and the review and control processes you may need to implement.
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Preparing summarized financial communications, most commonly in the form of earnings news releases, can highlight key performance indicators and messages for users already familiar with the entity. Understand better the role of summarized financial communications in relation to full financial statements and the Management’s Discussion and Analysis (MD&A) and their essential content elements.
Quarter-End Financial Communications — Content to Consider, a joint publication from Chartered Professional Accountants of Canada (CPA Canada)’s Canadian Performance Reporting Board and the Canadian Investor Relations Institute, offers some observations to assist management in determining the information to include in such a communication as well as the review and control processes that may need to be implemented.
March 1, 2017
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February 13, 2017
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