Non-GAAP financial measures

Learn about recent amendments to guidance on non-GAAP financial measures and the related disclosure expectations.

Event Details

Location and date:
Online On-Demand Event

Non-GAAP financial measures continue to be used frequently by reporting issuers to present operational results, and are an area of focus for regulators. Get the information you need to stay up-to-date on revised guidance from the Canadian Securities Administrators (CSA) on non-GAAP financial measures.

On January 14, 2016, the CSA published CSA Staff Notice 52-306 (Revised) Non-GAAP Financial Measures reflecting amendments to IAS 1 Presentation of Financial Statements regarding additional subtotals presented in financial statements.

This webinar is designed to help preparers and users of financial information understand updated guidance on non-GAAP financial measures and related disclosure expectations.

Additional options and pricing may be available. See pricing and registration for more details.

Pricing & registration

You will learn about:

  • revisions to CSA Staff Notice 52-306 published in 2016
  • disclosure expectations relating to non-GAAP financial measures
  • disclosure expectations when additional subtotals are disclosed before filing financial statements
  • disclosure expectations when additional subtotals are presented in the statement of cash flows
  • other related topics

More Details:


Please contact:

CPA Canada Professional Learning and Development Customer Service
Tel: 1-888-337-3242


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