MD&A and other financial reporting

Discover a wealth of education, information and resources related to MD&A and other financial reporting. Apply filters to narrow your results for publications, CPA Magazine articles, courses, webinars, blogs and more.


This webinar, part of CPA Canada's IFRS webinar series, provides you with the latest updates on issues of relevance to Canadian public companies, including key changes to IFRS and Canadian securities legislation.

Learn about the new rule proposed by the Canadian Securities Administrators (CSA) on the disclosures required for non-GAAP and other financial measures as well as important factors to consider when selecting and disclosing these measures.

Capital providers are seeking more information on material financial risks and opportunities related to climate change in order to make investment decisions. These resources provide guidance for companies on enhancing climate-related disclosures in financial reports.

Watch this video interview with the director, Environmental and Social Risk Policy, RBC, to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a large Canadian financial institution.

Watch this video interview with the partner and chair of responsible investment at Mercer to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a global investment advisor.

Watch this video interview with the vice-president and controller of Barrick Gold to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a global mining company.

Learn about cryptocurrencies, related regulatory developments and the primary issues involved in accounting for them under International Financial Reporting Standards (IFRS).

Read about the key themes emerging from stakeholder feedback on the IASB discussion paper, Disclosure Initiative – Principles of Disclosure, and an update on the CSA consultation on reducing regulatory burden for public companies.

This webinar highlights some key financial reporting issues faced by First Nations and discusses the evolution of public sector accounting standards to address the unique needs of First Nations.

Get critical insights into the latest IFRS updates, network with business leaders and fellow IASB members, and learn more about the future of financial reporting around the globe.

Climate change is a business issue. This publication outlines 20 questions for boards of directors to ask in overseeing organizational risk management, business strategy and performance in the context of climate change.

Gain insights from 20 years of academic research on non-GAAP measures. Leverage this research from academics around the world to better understand some of the reporting, governance, regulatory, and educational aspects relating to non-GAAP measures.

Learn about recent amendments to guidance on non-GAAP financial measures and the related disclosure expectations.

Learn an approach to simplify your financial statements by reducing disclosure overload, without the use of significant resources. Watch the video and download the guide for tools and examples of award-winning financial statements from Canadian entities.

This is a rare opportunity to ask questions of International Accounting Standards Board Chair Hans Hoogervorst about IFRS and the role that Canada plays in influencing the development of international standards.

Interim reporting is an important aspect of the financial reporting process. Our discussion brief advocates that the choices management and directors consider for interim reporting should be regarded as strategic matters.

Are stock options the most appropriate form of equity-based compensation being used by public companies? Equity-based Alternatives to Stock Options provides an overview of equity-based compensation alternatives for Canadian public companies.

Management’s Discussion and Analysis (MD&A) complements and supplements financial statements and is a core element of corporate reporting. Learn more about a resource that gives you practical guidance on best practices for preparing your MD&A.

In times of economic uncertainty, investors need to understand how volatility impacts a company’s short-term and long-term financial health. This publication offers practical tips to help you provide shareholders the information they need.

Communicating how an organization is dealing with a volatile financial environment can involve significant changes to Management’s Discussion and Analysis (MD&A). Read about matters you should consider to ensure transparent, complete communications to investors.

Do you need advice about disclosing climate change issues in the Management’s Discussion and Analysis (MD&A)? Receive comprehensive guidance on this topic.

Regulators and investors alike continue to demand improved disclosure about risk. Discover practical tips to help decide what risk disclosures to make in your Management’s Discussion and Analysis (MD&A).

Your organization may be a smaller reporting issuer, but Management’s Discussion & Analysis (MD&A) is still an essential piece of communication to investors and others to help them understand a company’s performance and financial health.

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