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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.
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If during the exploration and evaluation phase, your company has provided a working interest in its mine to a third party through a farm-out arrangement, you may be wondering: How do I account for the reduction in our interest in the project?
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, Viewpoints: Applying IFRS in the Mining Industry: Farm-out Arrangements in the Exploration and Evaluation Phase features information on:
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