Continuous disclosure special topics II

This seminar discussed five special continuous disclosure topics: (1) impairment; (2) segment disclosures; (3) forward looking information; (4) cash flow information; and (5) operating in emerging markets. We examined common deficiencies, provided disclosure examples and discussed common red flags. We also reviewed corporate governance and disclosure best practices highlighted in OSC Staff Notice 51-720 Issuer Guide for Companies Operating in Emerging Markets, and how these best practices can be applied to small and medium enterprises.

Presentation slides:

• Slides: MD&A Cash Flow Disclosure Examples
• Slides: Continuous Disclosure Special Topics II