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Securities instruments — Recently issued or amended | Deloitte CFR

Securities

The following instruments were issued or amended in the last twelve months:

Title Description Effective Date
52-112, Non-GAAP and Other Financial Measures Disclosure The Canadian Securities Administrators published disclosure requirements for issuers that disclose non-GAAP and other financial measures on a voluntary basis. Effective August 25, 2021
XBRL (eXtensible Business Reporting Language) and Related Taxonomies XBRL is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules. Effective for the fiscal period ending on or after December 15, 2017. The IFRS Taxonomy 2021 is consistent with IFRS Standards as issued by the IASB at January 1, 2021, including those issued but not yet effective.

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.