52-306 – Non-GAAP Financial Measures (National Notice) (Revised)

52-306 – Non-GAAP Financial Measures (National Notice) (Revised)

• Non-GAAP Financial Measures (Revised)

  Effective Date: November 14, 2003.  Revised August 4, 2006, Revised November 9, 2010, revised February 16, 2012, revised January 14, 2016. 

  Provides guidance to issuers who disclose financial measures other than those prescribed by GAAP.

  52_306_csa_staff_notice_january_14_2016.pdf