The Alberta Securities Commission (ASC) has shared its 2024 Corporate Finance Disclosure Report. The report encompasses observations of the disclosure provided by reporting issuers (RIs) over the past year, and includes guidance around MD&A disclosures, material contracts, corporate structure changes, and disaggregation of revenue. This information is intended to help RIs deliver the highest quality disclosure and financial reporting that allows investors to make informed investment decisions.
The 2024 Corporate Finance Disclosure Report also contains the following:
- Eligibility requirements for short-form prospectus.
- Discussion of the key disclosures required in the Annual Information Form (AIF), common concerns identified in reviews, and general suggestions for improvement.
- Updates on recent regulatory developments, including developments in the sustainability and climate-related disclosure standards by the Canadian Sustainability Standards Board, and how they may affect Alberta market participants.
- A list and description of publications relating to Corporate Finance matters.
To view the ASC’s 2024 Corporate Finance Disclosure Report, click here.
