ENGLISH
Viewpoints: Reclamation obligations (Mining)
Learn how mining entities should recognize and measure reclamation obligations and how they should account for subsequent revisions to estimated reclamation obligations.
Viewpoints: Commodity prices and impairment (Mining)
Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
Viewpoints: Understanding phases of activities (Mining)
Learn about the different phases of activity of a mining entity, highlighting distinctions between each phase.
Viewpoint: Identifying levies (Mining)
Learn about the type of payments made by a mining company that may fall within the scope of IFRIC 21 Levies. The document provides an overview of IFRIC 21 and considers the implications for a mining company.
Viewpoints: Accounting for precious metal streaming arrangements by the producer (Mining)
Learn about factors that may be helpful in determining how to account for a precious metal streaming arrangement by the producer. An analysis of accounting implications is included.
Viewpoints: Impairment of exploration and evaluation assets (Mining)
Learn how the modifications in International Financial Reporting Standard (IFRS) 6 Exploration for and Evaluation of Mineral Resources affect the assessment of exploration and evaluation (E&E) assets for impairment.
Viewpoints: Redevelopment of an inactive mine by an existing owner (Mining)
Learn how to account for the costs incurred by an existing owner to redevelop an inactive mine.
Viewpoints: Accounting for farm-out arrangements in the exploration and evaluation phase (Mining)
Learn how an organization accounts for the reduction in its interest in a project in the exploration and evaluation phase as a result of a farm-out arrangement.
Viewpoints: Determining a mining entity’s functional currency (Mining)
Understand which factors a mining entity must consider in determining its functional currency under International Financial Reporting Standards (IFRS).
Viewpoints: Accounting for flow-through shares (Mining)
Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
Viewpoints: Accounting for exploration and evaluation expenditures (Mining)
Learn how exploration and evaluation (E&E) expenditures are accounted for under IFRS 6 Exploration for and Evaluation of Mineral Resources.
Viewpoints: Depletion and the useful life of a mine (Mining)
Learn how to determine the useful life a mine in order to effectively calculate its depletion.
Viewpoints: Commencement of commercial production (Mining)
This document explains how to determine when a mine has reached the commercial production phase.
Viewpoints: Asset acquisition versus business combinations (Mining)
If your company is involved in acquiring mining projects, this document will help you determine whether a project meets the definition of a business under IFRS 3 Business Combinations and assess the associated accounting implications.
Viewpoints: Accounting for share purchase warrants (Mining)
Learn how a mining company should account for share purchase warrants it issues, both at the time they are issued and after the fact.
Viewpoints: Capitalizing borrowing costs (Mining)
Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.
Viewpoints: Recognizing corporate social responsibility provisions (Mining)
Better understand when and how a mining company should recognize a corporate social responsibility (CSR) obligation.