International financial reporting standards (IFRS) guidance resources: Publications

Get a variety of practical, non-authoritative guidance and resource publications on some of the challenges and issues in applying IFRS to better serve your stakeholders.

Viewpoints: Accounting for metal streaming arrangements by the producer
Learn about factors that may be helpful in determining how to account for a metal streaming arrangement by the producer. An analysis of accounting implications is included.

Viewpoints: Impact of IFRS, revenue from contracts with customers (Mining)
Understand some of the practical challenges in applying IFRS 15, Revenue from contracts with customers, that are common to the mining industry.

Reporting alert: IFRIC tentative agenda decision on cryptocurrencies
The IFRS Interpretation Committee (IFRIC) released a new tentative agenda decision on accounting for holdings of cryptocurrencies. Learn about this new interpretation and the accounting around holdings of cryptocurrencies.

Viewpoints: IFRS transition issues (Oil and gas)
Understand some of the significant issues when an oil and gas entity transitions to International Financial Reporting Standards (IFRS).

International Financial Reporting Standards (IFRS): Summary resource guide
Download our convenient guide for a comprehensive listing of CPA Canada's IFRS resources.

Viewpoints: IFRS 16 Leases - Key recognition considerations for the mining industry (Mining)
Understand some key lease recognition issues in contractual arrangements common to the mining industry and how the accounting for some agreements may be affected by IFRS 16.