Please choose between the following three options for navigation.
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.
Get your downloadable electronic copy.
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:
March 7, 2017
Don’t miss a step. Follow CPA Canada for live video updates from #Budget2017.
Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.
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.