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17 min
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2023: Time to revisit your equity plan design and disclosure Legal Year in Review
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- Business
In this article – “2023: Time to revisit your equity plan design and disclosure” – we review new Canadian non-GAAP disclosure rules and TSX Venture Exchange listing requirements; anticipated material changes to the design and disclosure of executive compensation arrangements for Canadian issuers listed on U.S. stock exchanges in 2023 and beyond; how National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (NI 52-112) has begun to affect executive compensation disclosure; ...
In this article – “2023: Time to revisit your equity plan design and disclosure” – we review new Canadian non-GAAP disclosure rules and TSX Venture Exchange listing requirements; anticipated material changes to the design and disclosure of executive compensation arrangements for Canadian issuers listed on U.S. stock exchanges in 2023 and beyond; how National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (NI 52-112) has begun to affect executive compensation disclosure; ...
17 min