Viewpoints: Accounting for precious metal streaming arrangements by the producer (Mining)

Learn about factors that may be helpful in determining how to account for a precious 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 Precious 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:

  • What are the factors that may be helpful in determining how to account for the streaming arrangement?
  • What are some of the implications if it is determined that the streaming arrangement should be accounted for as a commodity arrangement; a financial liability; or a sale of a mineral interest with a contract to provide services?


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