Non-GAAP Financial Measures Securities
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.