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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:
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.
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Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.