COVID-19: Continuous Disclosure Obligations and Considerations for Issuers
The current COVID-19 pandemic is affecting the operations of public companies in BC.
To help issuers and their advisors navigate continuous disclosure and reporting requirements in these unprecedented times, we are sharing materials from a recent CSA webinar that outline considerations for discussing the effects of the current COVID-19 pandemic when applying existing disclosure requirements.
Key topics include:
- Liquidity and capital resources
- Forward-looking information
- Significant judgements and estimation uncertainty
- Impairment considerations for non-financial assets
- Non-GAAP financial measures
- Risk factor disclosure
- Material change reporting