2023 volume 33 issue 1

Weeks of pain began for the swashbuckling cryptocurrency industry on November 2, 2022, after CoinDesk revealed balance sheet woes for Sam Bankman-Fried’s trading firm Alameda and crypto exchange FTX. By November 11, both had filed for Chapter 11 bankruptcy and even the prices of crypto companies with no connection to Bankman-Fried’s companies were plummeting. | Read Article |

After a series of interest rate hikes and an anticipated recession on the horizon, many companies are bracing for various economic factors that are expected to disrupt short-term achievements and upend long-term growth plans. Having experienced benchmark rates that were consistently close to zero over the last several years, the evolving interest rate landscape presents new challenges for companies, not only from an operational perspective but also in financial reporting. Below are some common financial reporting implications under IFRS resulting from rising interest rates. | Read Article |

Capital Considerations: A Financing Primer for IROs

CANADIAN IR PRACTIONER PERSPECTIVE - GUEST COLUMN

It is a truth universally acknowledged,that most public companies will, eventually, want money. That's because if there is one thing that publicly traded companies are good at, it is spending money. Certainly this is the case for anyone who oversees investor relations for a company in a capital-intensive industry like biotech, mineral exploration, or technology. | Read Article |

The Fast-Evolving ESG Reporting Landscape

THE INVESTMENT COMMUNITY PERSPECTIVE

If you are like most investor relations professionals these days, you have likely had a hard time keeping pace with ESG disclosure developments. So many global acronyms are floating around – ISSB, CSSB, EFRAG, CRD, TCFD – and the list goes on. This has been one of the fastest-moving landscapes over the last two years and the implications for companies are significant. The most relevant developments for Canadian issuers are, of course, those within Canada and the United States, which is my focus here. And, with the International Financial Reporting Standards (IFRS) Foundation announcing recently that the International Sustainability Standards Board (ISSB) standards will apply starting January 2024, it is time to get prepared. | Read Article |

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