2019 volume 29 issue 2

The International Accounting Standards Board (IASB) recently issued amendments that provide a new framework for determining whether transactions should be accounted for as an acquisition of assets, or as an acquisition of a business. These amendments can have a very significant impact on how an acquisition is accounted for and how the purchase price is allocated. | Read Article |

With the legalization of recreational marijuana last fall, cannabis has become Canada's hot commodity for 2019. The demand for recreational marijuana has outpaced supply and driven share price increases for many companies, yet investment in the industry is still perceived as risky. The hesitancy of investors to engage with a novel market can be compounded if some companies in that market are failing to provide the quantity and quality of disclosure information required by securities regulations. | Read Article |

Shifting Strategy: Perspective of an IRO

THE CANADIAN IR PRACTITIONER PERSPECTIVE - Guest Column

Job specs for IROs tend to cover the basics of IR in a 'normal' year: the ability to get the quarterly earnings out, to create a good set of core documents that explain your story and strategy to the Street, to compile a clear view of consensus expectations and to establish marketing plans for roadshows to meet existing investors and target new ones. They tend to focus less on the skills needed to cope with the shifts in strategy and events that arise in the course of doing IR. | Read Article |

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