Article
CSA Publishes Final Amendments To Align Non-GAAP Financial Measures Disclosure Requirements With IFRS 18
The Canadian Securities Administrators have finalized amendments to National Instrument 52-112 to address the introduction of IFRS 18, which introduces management-defined performance measures requiring disclosure in financial statement notes. These amendments ensure that measures historically treated as non-GAAP financial measures remain subject to regulatory disclosure requirements when disclosed outside financial statements...
Fogler, Rubinoff LLP
