{"id":4724,"date":"2026-02-11T15:05:59","date_gmt":"2026-02-11T20:05:59","guid":{"rendered":"https:\/\/cfacanada.org\/csa-non-gaap-financial-measures-disclosure\/"},"modified":"2026-02-12T17:10:46","modified_gmt":"2026-02-12T22:10:46","slug":"csa-non-gaap-financial-measures-disclosure","status":"publish","type":"post","link":"https:\/\/cfacanada.org\/fr\/csa-non-gaap-financial-measures-disclosure\/","title":{"rendered":"CSA – NI 52-112 – Non-GAAP and Other Financial Measures Disclosure"},"content":{"rendered":"\n

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CSA – NI 52-112 – Non-GAAP and Other Financial Measures Disclosure<\/h1>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n\n\n

T\u00e9l\u00e9charger le PDF :<\/h2>\n\n\n\n

CSA – NI 52-112 – Non-GAAP and Other Financial Measures Disclosure<\/a><\/p>\n\n\n\n

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R\u00e9sum\u00e9 de la lettre :<\/h2>\n\n\n\n

Les Autorit\u00e9s canadiennes en valeurs mobili\u00e8res (ACVM) ont publi\u00e9 un avis et une demande de commentaires concernant les modifications propos\u00e9es \u00e0 la Norme canadienne 52-112, Information relative aux mesures financi\u00e8res non conformes aux PCGR et autres mesures financi\u00e8res (la \u00ab Norme canadienne 52-112 \u00bb) et \u00e0 d’autres documents (collectivement, les \u00ab modifications propos\u00e9es \u00bb).<\/p>\n\n\n\n

Les modifications propos\u00e9es visent principalement \u00e0 garantir que les mesures qui ont toujours \u00e9t\u00e9 soumises aux exigences de la Norme canadienne 52-112 continuent de l’\u00eatre apr\u00e8s l’adoption d’une nouvelle norme comptable internationale (IFRS\u00ae), l’IFRS 18 Pr\u00e9sentation et informations \u00e0 fournir dans les \u00e9tats financiers.<\/p>\n\n\n\n

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Aper\u00e7u des commentaires :<\/h2>\n\n\n\n

Le CAC a appuy\u00e9 les modifications propos\u00e9es par les ACVM \u00e0 la Norme canadienne 52-112 visant \u00e0 tenir compte de la norme IFRS 18 et \u00e0 garantir que les mesures de performance d\u00e9finies par la direction (MPM) restent soumises aux exigences de divulgation pr\u00e9vues par la l\u00e9gislation sur les valeurs mobili\u00e8res lorsqu’elles sont utilis\u00e9es en dehors des \u00e9tats financiers. Le CCA a \u00e9galement exhort\u00e9 les ACVM \u00e0 envisager une flexibilit\u00e9 r\u00e9glementaire \u00e0 plus long terme \u00e0 mesure que les exigences de divulgation des normes IFRS \u00e9voluent, et \u00e0 acc\u00e9l\u00e9rer la transition vers une divulgation financi\u00e8re structur\u00e9e et lisible par machine, soutenue par une infrastructure de march\u00e9 am\u00e9lior\u00e9e.<\/p>\n\n\n\n

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  • Le CAC a r\u00e9it\u00e9r\u00e9 son soutien au passage des d\u00e9p\u00f4ts au format PDF \u00e0 des donn\u00e9es structur\u00e9es (par exemple, iXBRL) gr\u00e2ce \u00e0 des am\u00e9liorations de l’infrastructure men\u00e9es par les services publics dans des syst\u00e8mes tels que SEDAR+.<\/li>\n\n\n\n
  • Le CAC a appuy\u00e9 l’int\u00e9gration des MPM dans la d\u00e9finition des mesures financi\u00e8res non conformes aux PCGR et a approuv\u00e9 les nouvelles exigences relatives aux sous-totaux suppl\u00e9mentaires et aux mesures de protection de la visibilit\u00e9.<\/li>\n\n\n\n
  • Le CAC a soutenu l’incorporation par r\u00e9f\u00e9rence des rapprochements des mesures de performance non conformes aux PCGR provenant des notes annexes aux \u00e9tats financiers et a appuy\u00e9 les directives anti-\u00e9vitement de la politique d’accompagnement.<\/li>\n\n\n\n
  • Le CAC a encourag\u00e9 une flexibilit\u00e9 prospective et un examen post\u00e9rieur \u00e0 la mise en \u0153uvre apr\u00e8s l’adoption de la norme IFRS 18.<\/li>\n<\/ul>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    T\u00e9l\u00e9charger le PDF : CSA – NI 52-112 – Non-GAAP and Other Financial Measures Disclosure R\u00e9sum\u00e9 de la lettre : Les Autorit\u00e9s canadiennes en valeurs mobili\u00e8res (ACVM) ont publi\u00e9 un avis et une demande de commentaires concernant les modifications propos\u00e9es \u00e0 la Norme canadienne 52-112, Information relative aux mesures financi\u00e8res non conformes aux PCGR et […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[109],"tags":[],"class_list":["post-4724","post","type-post","status-publish","format-standard","hentry","category-csa-fr"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"clloyd@cfacanada.org","author_link":"https:\/\/cfacanada.org\/fr\/author\/clloydcfacanada-org\/"},"yoast_head":"\nCSA - NI 52-112 - Non-GAAP and Other Financial Measures Disclosure - 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