This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Securities instruments — Recently issued or amended | Deloitte CFR


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.