CSA Publishes Final Non-GAAP and Other Financial Measures Rule
By EsqSocial Corporation 10/06/21
On May 27, 2021, the Canadian Securities Administrators (CSA) published the final forms of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (NI 52-112) and its related companion policy (the Companion Policy), which provide binding disclosure requirements and associated guidance for non-GAAP (generally accepted accounting principles) and certain other financial measures disclosed by reporting issuers and certain other issuers....
By: Blake, Cassels & Graydon LLP