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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.
Technological change and automation are changing the way we think about careers. These shifts are leading to a more innovative culture, but more Canadians are also facing rising precarity in their jobs.
February 26, 2018
Change is inevitable. But it can also be a powerful catalyst for a better future. At this event, learn how to leverage the opportunities that disruption brings to increase the impact of your organization's work.
December 20, 2017
From the totally personal to the all-business, CPA Canada’s Bruce Ball walks us through the most significant tax changes of the year.