Non-GAAP Financial Measures Securities

Published on: Mar 06, 2020

Key takeaways for Board and Management

Views from Deloitte’s Securities Centre of Excellence

On February 13, 2020, the Canadian Securities Administrators (CSA) published a revised version of Proposed National Instrument 52-112 Non-GAAP Financial Measures Disclosures (Proposed NI 52-112) for a second 90-day comment period.

In this publication, Lara Gaede, who leads our Securities Centre of Excellence, highlights the main features of Proposed NI 52-112 and the key takeaways for board members and management. This will help you getting ready for when it comes into force.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.