Viewpoints: IFRS 16 Leases - Key recognition considerations for the mining industry (Mining)
Understand some key lease recognition issues in contractual arrangements common to the mining industry and how the accounting for some agreements may be affected by IFRS 16.
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.