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Disclosure Requirements Generally Accepted Accounting Procedures Canada

ArentFox Schiff

SEC Approves Climate-Related Disclosure Requirements

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On March 6, the US Securities and Exchange Commission (SEC) approved new rules requiring public companies to disclose extensive climate-related information in their registration statements and periodic reports. The SEC has...more

Stikeman Elliott LLP

OSC Issues Order to Provide Exemption to Federal Financial Institutions from Non-GAAP Disclosure Requirements

Stikeman Elliott LLP on

The Ontario Securities Commission (OSC) recently made an Order to exempt reporting issuers that fall under the definition of “federal financial institution” under the Bank Act from the application of National Instrument...more

Blake, Cassels & Graydon LLP

Mesures financières non conformes aux PCGR et autres mesures financières : les ACVM publient leur règlement définitif

Le 27 mai 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié les versions définitives du Règlement 52-112 sur l’information concernant les mesures financières non conformes aux PCGR et d’autres...more

Blake, Cassels & Graydon LLP

CSA Publishes Final Non-GAAP and Other Financial Measures Rule

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...more

Bennett Jones LLP

Summary of Actions Against Exxon Mobil for Securities Fraud

Bennett Jones LLP on

Since 2013, investors in Exxon Mobil Corporation ("Exxon") stock have consistently shown an interest in understanding how the effects of climate change will impact their investment. Over the years, in response to these...more

Blake, Cassels & Graydon LLP

CSA Highlight Common Deficiencies in Continuous Disclosure

The Canadian Securities Administrators (CSA) have released CSA Staff Notice 51-355 – Continuous Disclosure Review Program Activities for the fiscal years ended March 31, 2016 and March 31, 2017 (Notice), summarizing the...more

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