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Results: 1-10 of 22

‘Say on pay’ coming to a shareholders’ meeting near you?
  • McCarthy Tétrault LLP
  • Canada
  • May 4 2009

With current economic conditions and reports of executive compensation in the media, measures addressing executive compensation issues are drawing increasing attention


Executive compensation disclosure issues in tumultuous times
  • McCarthy Tétrault LLP
  • Canada
  • May 29 2009

Canadian public companies are facing unprecedented financial and market conditions and business challenges, and this fact has been reflected in outcomes under 2008’s compensation plans


OSC staff review finds IFRS transition disclosure lacking
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2010

The Ontario Securities Commission (OSC) recently released the results of its review of the quality of International Financial Reporting Standards (IFRS) transition disclosure provided by certain randomly selected issuers in their 2008 annual and 2009 interim management discussion and analysis (MD&A


Getting ready for IFRS - practical tips
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2010

On January 1, 2011, Generally Accepted Accounting Principles (GAAP) for Publicly Listed Enterprises will adopt the International Financial Reporting Standards (IFRS


Developments in executive compensation disclosure for Canadian issuers
  • McCarthy Tétrault LLP
  • Canada
  • January 11 2010

On November 20, 2009, the Canadian Securities Administrators (CSA) issued CSA Staff Notice 51-331 (the Staff Notice) reporting findings of their targeted compliance review of executive compensation disclosure of 70 (unnamed) reporting issuers in relation to compliance with the new executive compensation rules that were implemented on December 31, 2008


Executive compensation disclosure items to consider in preparing this year’s disclosure
  • McCarthy Tétrault LLP
  • Canada
  • January 11 2010

On November 20, 2009, the Canadian Securities Administrators (CSA) issued CSA Staff Notice 51-331 (the Staff Notice) reporting findings of their targeted compliance review of executive compensation disclosure of 70 (unnamed) reporting issuers in relation to compliance with the new executive compensation rules that were implemented on December 31, 2008


Revised proposed amendments to National Instrument 54-101 communication with beneficial owners of securities of a reporting issuer
  • McCarthy Tétrault LLP
  • Canada
  • June 23 2011

On June 17, 2011, the Canadian Securities Administrators (CSA) published for comment revised proposed amendments to National Instrument 54-101 Communications with Beneficial Owners of Securities of a Reporting Issuer (NI 54-101), National Instrument 51-102 Continuous Disclosure Obligations and other related policies that are designed to further enhance the shareholder voting communication process (collectively, Revised Proposed Amendments


Disclosure falling short results of the CSA Continuous Disclosure Review for 2011
  • McCarthy Tétrault LLP
  • Canada
  • August 4 2011

On July 15, 2011, the Canadian Securities Administrators (CSA) published the summary of the results of their annual continuous disclosure (CD) review program of reporting issuers (other than investment funds) for fiscal year 2011 in CSA Staff Notice 51-334 Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2011 (Staff Notice


CSA staff conduct IFRS transition disclosure review
  • McCarthy Tétrault LLP
  • Canada
  • September 2 2010

The Canadian Securities Administrators (CSA) recently released the results of their review of the extent and quality of International Financial Reporting Standards (IFRS) transition disclosure provided by certain issuers in their 2009 annual management's discussion and analysis (MD&A


Recent IFRS disclosure guidance from the Ontario Securities Commission
  • McCarthy Tétrault LLP
  • Canada
  • June 16 2011

The Ontario Securities Commission (OSC) recently released the results of its preliminary review of Ontario reporting issuers’ first International Financial Reporting Standards (IFRS) interim financial reports for the quarter ended March 31, 2011