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This reporting alert provides important considerations to aid preparers in developing disclosures about liquidity and capital resources in their company's MD&A.
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To make sound decisions about investing in a company, investors need information about its liquidity and related risks, and about its capital resources. Canadian securities laws require a public company to provide full disclosure of material information about such aspects of its business within Management's Discussion and Analysis (MD&A).
This reporting alert presents a series of questions and factors for preparers of MD&A to consider as they develop their disclosures around liquidity and capital resources.
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.