The Canadian Securities Administrators (CSA) have published an update to CSA Staff Notice 52-306 Non-GAAP Financial Measures and Additional GAAP Measures to reflect the changeover to International Financial Reporting Standards (IFRS). Specifically, the notice has been amended to include specific guidance to issuers regarding additional GAAP measures required by IFRS.
The CSA also published IFRS-related amendments to National Policy 41-201 Income Trusts and Other Indirect Offerings to reflect the changes to NP 52-306.
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