MD&A & Other Performance Reporting

THE CANADIAN PERFORMANCE REPORTING (CPR) BOARD

• An Overview

PERFORMANCE REPORTING RESOURCE CENTRE

UPCOMING EVENTS:  

March 24, 2010, IFRS and XBRL - What you need to know - Webinar 

April 7, 2010, IFRS and XBRL in the Oil and Gas Industry - What you need to know

IFRS

• Transition to IFRSs - Communicating the Impact of the Changeover, December 2009
• Examples of IFRS transition-related disclosure in Canadian issuer MD&As, December 2009
• Pre-2011 Communications about IFRS Conversion, October 2008
• IFRS related disclosures in December 31, 2008 MD&A of Canadian Companies

MD&A  

• CPR Alert Issue 11- Year End MD&A Round-Up, December 2009
• Striving for Improvement- A review of MD&A in 2008 Annual Reports, December 2009
• MD&A Guidance on Preparation and Disclosure- Comprehensive Revision,  Update #3, July 2009
• CPR Alert Issue 10 - MD&A Disclosures in Volatile and Uncertain Times -  Volume 2: analyzing change and liquidity, February 2009
• MD&A Self Assessment, October 2008
• Evaluating and Improving MD&A - A Baseline Report, October 2008
• Building A Better MD&A - Climate Change Disclosure, October 2008
• CPR Alert Issue 8 - MD&A Disclosures in Volatile and Uncertain Times, October 2008
• 20 Questions Directors Should Ask about Management's Discussion and Analysis, 2nd edition, September 2008 
• Building A Better MD&A - Risk Disclosure, March 2008
• CPR Alert Issue 5 - Non-Bank Asset-Backed Commercial Paper - MD&A Disclosures, January 2008
•  Building A Better MD&A - A Guide For Smaller Issuers, November 2007
• International Accounting Standards Board (IASB) Management Commentary Discussion Paper - April 2006
• CPR Issue 2 - Miscellaneous performance reporting updates, January 2006

Non-GAAP Financial Measures

• Improved Communication with Non-GAAP Financial Measures, October 2008
• CPR Alert Issue 6 - Income Trusts - Adoption of Distributable Cash Guidance, July 2008
• CFO Beyond-GAAP Briefing:  Forward Looking Information, May 2008
• Standardized Distributable Cash in Income Trusts and Other Flow-through Entities, July 2007
• Examples of Standardized Distributable Cash and Related Disclosures

Other

•  CFO Briefing - Transition to XBRL, July 2009
• CPR Alert Issue 9 - Evaluating The Operational Effectiveness of ICFR, December 2008
• CFO Briefing - Transfer Pricing, August 2008
• CPR Alert Issue 7 - SEC Proposes "Interactive Data to Improve Financial Reporting", August 2008
• Financial and Business Reporting on the Internet - A Discussion Brief, March 2008
• Media Release

Please send your comments and suggestions to: cpr.info@cica.ca