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Article
CSA Finalizes Amendments To Align Non-GAAP Financial Measures Disclosure Framework With IFRS 18
The Canadian Securities Administrators have published final amendments to National Instrument 52-112 regarding Non-GAAP and Other Financial Measures Disclosure, set to take effect in December 2026. These amendments align Canadian disclosure requirements with IFRS 18's approach to additional subtotals in financial statements, extending prominence rules and clarifying the treatment of management performance measures versus additional subtotals.
CanadaAccounting and Audit
Goodmans LLP
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...
CanadaAccounting and Audit
Fogler, Rubinoff LLP
Article
CSA Finalizes Amendments To Non-GAAP And Other Financial Measures Disclosure Requirements Ahead Of IFRS 18
The Canadian Securities Administrators have finalized amendments to National Instrument 52-112 governing non-GAAP financial measures disclosure, primarily in response to the adoption of IFRS 18. These changes ensure that management-defined performance measures remain subject to disclosure requirements when presented outside financial statements, while introducing new prominence requirements for additional subtotals and allowing incorporation by reference to avoid duplicative disclosure.
CanadaAccounting and Audit
Bennett Jones LLP
Article
6 Answers To Plan Sponsor Questions About Initial Employee Benefit Plan Audits
Employee benefit plans may require an initial independent qualified public accountant (IQPA) financial statement audit when participant counts or business changes trigger regulatory requirements.
United StatesAccounting and Audit
MGO CPA LLP
Article
California Expands And Modernizes Workplace Violence Restraining Order Protections
The new laws expand an employer’s ability to obtain workplace violence restraining orders and modernize the process for seeking and obtaining such relief.
United StatesAccounting and Audit
Littler Mendelson
Article
Dutch Self-Employed Persons Act: Clarity At Last After Ten Years?
“Can I safely hire this self-employed person?” This has been a frequent client question in recent years.
United StatesAccounting and Audit
Littler Mendelson
Article
What Makes A Good Business Valuation Expert
Business valuations can shape decisions with serious consequences — what a company sells for, what a court awards, what an estate owes. The number itself is only as reliable as the person who produced it and the reputation of that person’s firm. Five factors distinguish a valuation that will hold up from one that will not.
United StatesAccounting and Audit
IR Global

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