ASC 2018 Corporate Finance Review

17 12 2018

The Alberta Securities Commission (“ASC”) has posted to their website the 2018 Corporate Finance Disclosure Report. The purpose of this report is to provide market participants with the ASC’s comments on the quality of continuous disclosure of Alberta reporting issuers and to provide useful and straightforward guidance that makes it easier for issuers to achieve good disclosure.

This year the areas which were identified to have disclosure deficiencies include forward-looking information, unbalanced and promotional disclosures, and the use of non-GAAP financial measures. The report includes examples that did and did not meet the ASC’s expectations.

You can download the report HERE.


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