MD&A & Other Performance Reporting

THE CANADIAN PERFORMANCE REPORTING (CPR) BOARD

• An Overview

PERFORMANCE REPORTING RESOURCE CENTRE

Recent

• Integrated Reporting Breakfast with Robert Herz (video), November 2011
• Improved Annual Reporting by Not-for-Profit Organizations, November 2011
• Towards Integrated Reporting: Communicating Value in the 21st Century, IIRC Discussion Paper, September 2011

 

IFRS

• CPR Alert Issue 14 - Interim Reporting Under IFRSs - An Update, July 2011
• CPR Alert Issue 13 - The First Interim Report Under IFRSs, March 2011
• Examples of IFRS transition-related disclosure in MD&A of Canadian issuers, February 2011
• CPR Alert Issue 12 - IFRS Changeover, January 2011
• Examples of IFRS transition-related disclosure in MD&A of Canadian issuers, December 2010
• Examples of IFRS transition-related disclosure in MD&A of Canadian issuers, August 2010
• The IFRS Changeover - A Guide for Users of Financial Reports, July 2010
• Examples of IFRS transition-related disclosure in MD&A of Canadian issuers, April 2010
• Transition to IFRSs - Communicating the Impact of the Changeover, December 2009
• Examples of IFRS transition-related disclosure in MD&A of Canadian issuers, December 2009
• Pre-2011 Communications about IFRS Conversion, October 2008
• IFRS-related disclosures in December 31, 2008 MD&A of Canadian Companies

  

MD&A  

• National Instrument 51-102, Continuous Obligations, OSC
• Reporting business risks: meeting expectations, 2011 (ICAEW)
• Quarter-End Financial Communications, December 2010
• IASB Practice Statement - Management Commentary, December 2010
• Guidance on Improved Strategy and Outlook Disclosures, November 2010
• 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

 

Supplementary Financial Measures

• Reporting Supplementary Financial Measures, General Principles, November 2010
• 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

 

XBRL

• XBRL in Canada

 

Other

• Producing Financial Information For Canadian Capital Markets, November 2010
• Environmental, Social and Governance (ESG) Issues in Institutional Investor Decision Making, August 2010
• 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

 

 

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