Continuous disclosure special topics I - risk and fash flows

OSC SME Institute Seminar Past Event
Sep 18, 2012

This seminar discussed two special continuous disclosure hot topics: (1) risk oversight and disclosure; and (2) the importance of cash flow information in financial reporting. We examined common disclosure deficiencies, provided guidance for boards on the effective oversight of risks, and discussed common red flags that can be identified from cash flow information.

Presentation slides:

continuous disclosure obligations