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On April 5, 2012, President Obama signed into law the Jumpstart Our Business Startups Act, which makes significant changes to existing U.S. federal securities laws intended to make it easier for small and emerging companies to conduct public and private securities offerings in the United States
The required adoption of International Financial Reporting Standards (IFRS) by Canadian reporting issuers is presenting difficult issues for utilities and other participants in rate-regulated industries which could result in significant asset write-downs and impairments
