Regulatory Alerts2022-11-03
Added · Updated
CSA Staff Notice 51-364 Continuous Disclosure Review Program Activities for Fiscal Years Ended March 31, 2022 and 2021
The Canadian Securities Administrators issued this notice to report on the results of its Continuous Disclosure Review Program for fiscal years 2022 and 2021, highlighting common deficiencies in financial statements and MD&A. The staff identified key compliance issues regarding IFRS revenue recognition, credit risk disclosures, and segment reporting, while also addressing the impact of economic uncertainty on financial reporting. Issuers are reminded to ensure their disclosures are accurate and transparent, particularly concerning non-GAAP measures and the specific risks associated with current economic conditions.
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