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The OSC and Non-GAAP Measures

Question 110

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The OSC and non-GAAP measures
In an effort to curb to potential confusion created by non-GAAP earnings discussed in Exercise 4-111, the OSC has issued a staff notice on these disclosures. Briefly explain what this notice states issuers should do. Why do you think the OSC is particularly interested in streamlining these disclosures?

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The OSC's staff notice on non-GAAP finan...

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