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Learn about the type of payments made by a mining company that may fall within the scope of IFRIC 21 Levies. The document provides an overview of IFRIC 21 and considers the implications for a mining company.
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Mining organizations must consider when they incur levies within IFRIC 21's scope, as well as the impact of this interpretation on the timing of their liability recognition. To improve your knowledge of this accounting area, check out Viewpoints: Applying IFRS in the Mining Industry — Identifying Levies in the Mining Industry.
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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.