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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.
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Mining companies wishing to develop mineral properties sometimes use different types of financing. One approach for a mining company (the "Producer") to enter into a metal streaming arrangement ("streaming arrangement" or "arrangement") with a streaming company (the "Investor").
Improve your knowledge of accounting for a streaming arrangement with Viewpoints: Applying IFRS in the Mining Industry — Accounting for Metal Streaming Arrangements by the Producer.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document considers questions such as:
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.