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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:
Entering CPA Canada’s Awards of Excellence in Corporate Reporting is simple. Submit your 2016 corporate reporting materials online.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
May 30, 2017
Like legendary accountant George Edwards before her, Lt.-Col Eleanor Haevens carries on the tradition of CPAs who have had a profound impact by serving with or alongside the Canadian military.