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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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February 26, 2018
Embrace change and make an impact on your not-for-profit (NFP) with insights from industry experts and leaders.
November 22, 2017
From podcasts to virtual classrooms and online courses, there are multiple ways to meet your 2017 CPD requirements online and on the go.