A comprehensive guide to understanding how corporations are formed and operated in Canada, examining their benefits, governance, and regulatory requirements.
Explore the purpose, structure, and interpretation of corporate financial statements under Canadian and international standards, focusing on the Balance Sheet, Income Statement, Statement of Changes in Equity, and Statement of Cash Flows.
Explore the complete structure of the annual report, including MD&A, audited financial statements, and emerging ESG disclosures, all within the framework of Canadian securities regulations.
Explore the continuous disclosure obligations of Canadian public companies, the role of SEDAR+, key regulatory documents, and the essential rights afforded to investors, including voting, dividends, and dissent.
Discover how public corporations use forward and futures contracts for hedging and speculation, and learn about the corresponding accounting treatments, disclosures, and regulatory frameworks in Canada.