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Non-GAAP Financial Measures Disclosure Requirements Regulatory Requirements

Cooley LLP

Non-GAAP Financial Metrics and Disclosures: Regulation G and Item 10(e) of Regulation S-K

Cooley LLP on

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures often exclude certain...more

Stikeman Elliott LLP

OSC Sets Out Interpretative Guidance in its Corporate Finance Branch Annual Report for 2021

Stikeman Elliott LLP on

The OSC Corporate Finance Branch’s annual report provides an overview of its operational and policy work for fiscal 2021, providing timely guidance for market participants. ...more

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