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Article

Osler Hoskin & Harcourt LLP | USA, Canada | 6 Jan 2016

SEC Reproposes Rule Requiring Disclosure of Payments by Resource Extraction Issuers

The U.S. Securities and Exchange Commission (SEC) has reproposed a rule that would require SEC-reporting resource extraction issuers to disclose

Article

Osler Hoskin & Harcourt LLP | USA, Canada | 9 Mar 2011

International Financial Reporting Standards and rate-regulated industries - closing the gap through U.S. GAAP

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.

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