The U.S. Securities and Exchange Commission (SEC) may reconsider its rules allowing foreign companies to file financial statements using International Financial Reporting Standards (IFRS) accounting standards due to the IFRS Foundation’s formation and backing of the International Sustainability Standards Board (ISSB), according to a warning issued by SEC Chair Paul Atkins.
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As the ongoing trade conflict between the United States and Canada has continued to develop over the past few months, there have been significant developments as we leave the dog days of summer and move into the fall.
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The Canadian Securities Administrators have published in final form amendments to National Instrument 44-102 – Shelf Distributions, as well as its companion policy (collectively, the Amendments), establishing a permanent "well-known seasoned issuer" (WKSI) shelf prospectus regime.
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The Canadian Securities Administrators (CSA) have proposed the replacement of National Instrument 43-101 Standards of Disclosure for Mineral Projects (NI 43-101), which has remained largely unchanged for over a decade. This may soon change with the replacement of NI 43-101 planned by the CSA (the Proposal).
The CSA will be accepting comments until October 10, 2025.
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Executives reveal the impacts of tariffs on their companies in Q2 and their mitigation strategies.
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