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In February 2016, the Chartered Professional Accountants of Canada (CPA Canada) issued a Reporting Alert highlighting new reporting and governance requirements for venture issuers. The new requirements reflect the amendments made by the Canadian Securities Administrators (CSA) on April 9, 2015 to the following Instruments:
The amendments result in changes to the following requirements:
A venture issuer has the option to continue to use the existing more comprehensive form of disclosure. Venture issuers who choose to use the new form may do so beginning on July 1, 2015. The amendments also clarified the executive compensation disclosure filing deadlines for both venture and non-venture issuers as no later than 180 days and 140 days, respectively, after the end of the issuer's most recently completed financial year. The clarified filing deadlines apply for financial years beginning on or after July 1, 2015.
The amendments are effective for financial years beginning on or after January 1, 2016.
To access the Reporting Alert, please click
For more information on the financial reporting library, contact a local MNP Assurance Professional, or Jody MacKenzie, Director, Assurance Professional Standards.
This communication contains a general overview of the topic and is current as of March 2, 2016. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. Accordingly, this publication is not a substitute for professional advice and we recommend that any decisions you take about the application or not of any of the information presented be made in consultation with a qualified professional, who can address any variance that may be required to reflect your circumstances. Please contact your local MNP representative for customized assistance with the application of this material. MNP LLP accepts no responsibility or liability for any loss related to any person's use of or reliance upon this material. © MNP LLP 2016. All rights reserved.
Related Topics:APSG U.S. GAAP
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