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ARTICLE · 19 MARCH 2020

Novel Coronavirus And The Impact On Public Disclosure Requirements

Borden Ladner Gervais LLP
Borden Ladner Gervais LLP
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As the novel coronavirus (or COVID-19) continues to spread worldwide, its impact on international business operations, supply chains, travel, commodity prices, consumer confidence and business...

CanadaAccounting and Audit
Breanne Lehodey
Breanne Lehodey
James Fu
James Fu
Barbara Walker-Renshaw
Barbara Walker-Renshaw
Kent Kufeldt
Kent Kufeldt
Cynthia Clark
Cynthia Clark
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As the novel coronavirus (or COVID-19) continues to spread worldwide, its impact on international business operations, supply chains, travel, commodity prices, consumer confidence and business forecasts is becoming increasingly acute.

The extent of its impact, however, remains difficult to assess or predict in a meaningful way. Issuers need to consider both the impact of COVID-19 on their operations from a business continuity and risk management perspective and how it affects their public disclosure obligations. As annual disclosure deadlines approach, reporting issuers in Canada are faced with the challenge of providing investors with accurate information about the future of their businesses when the scope of risk posed by COVID-19 is changing daily.

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