2026 volume 36 issue 1

The Canadian Securities Administrators (CSA) have proposed targeted amendments to NI 52-112 Non-GAAP and Other Financial Measures Disclosure (NI 51-112) to preserve Canada’s non-GAAP disclosure framework as IFRS 18 introduces audited management-defined performance measures (MPMs) in financial statements starting in 2027. Here is what changes, what stays the same, and how issuers should prepare through 2026. | Read Article |

Quarterly Reporting: To Be Or Not To Be?

THE INVESTMENT COMMUNITY PERSPECTIVE

This is a follow-up piece reflecting on the growth of hybrid AGMs around the world and offering practical guidance for investor relations teams, in the hope that best practices will be adopted over time. The end result should be an engaging and productive use of time for both companies and investors. | Read Article |

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