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On Tuesday, February 5th, the ASC held the Corporate Finance Report Information sessions at the Sheraton Eau Claire. For those unable to attend in-person, the sessions were also available via webcast.
Within the seminar there were two sessions, each one summarizing and providing more context to the observations shared within the 2018 Corporate Finance Disclosure Report and the 2018 Oil and Gas Review Report.
The Corporate Finance session featured topics highlighting observations from our 2018 reviews that will be relevant for the upcoming annual filings and ongoing 2019 disclosure, including MD&A disclosures, forward-looking information, non-GAAP measures and more.
The Oil and Gas session provided issuers with information regarding disclosure deficiencies observed, disclosure requirements with respect to NI 51-101 Standards of Disclosure for Oil and Gas Activities, as well as regulatory information worth noting. Deficiencies that were discussed involved development timing for undeveloped reserves, properties with no attributed reserves and reserves reconciliations.
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To access the Corporate Finance Disclosure Report click HERE.
To access the Oil and Gas Review Report click HERE.