Canada: Accounting Standards

This information that follows is taken from sources including The Car Connection, Autoweek, Green Car Reports, and other industry sources.

On November 13, 2025, the Canadian Securities Administrators ("CSA") opened a 90-day comment period for proposed amendments to National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure ("NI 52-112") and related changes to the Companion Policy (together, the "Proposed Amendments").

Each year, the Alberta Securities Commission (ASC) publishes its Corporate Finance Disclosure Report, providing important insights into the ASC's areas of focus and offering practical guidance...