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This document explains how to determine when a mine has reached the commercial production phase.
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Better understand when commercial production for a mine begins, so that you can optimize your accounting practices with more informed decision-making.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, Viewpoints: Applying IFRS in the Mining Industry: Commencement of Commercial Production outlines factors that will help you understand when commercial production has commenced, such as when:
View our complete coverage of the 2019 federal budget. We have tax highlights, an insightful federal budget analysis as well as video interviews with our experts.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.