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Financial Reporting in the Global Mining Industry ... Managing Risk in the Global Mining Industry ... Disclosures about mineral reserves and resources page two Accounting for exploration and mine development page eight
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Overview. IFRS 6 Exploration for and Evaluation of Mineral Resources has the effect of allowing entities adopting the standard for the first time to use accounting policies for exploration and evaluation assets that were ...
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2 IFRS IN PRACTICE AN OERIE OF IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES TABLE OF CONTENTS Introduction 3 Scope 4 Commonly asked questions 5 Recognition of E&E expenditure 6 Accounting policy choice ...
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Learn how exploration and evaluation (E&E) expenditures are accounted for under IFRS 6 Exploration for and Evaluation of Mineral Resources.
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