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If your company is involved in acquiring mining projects, this document will help you determine whether a project meets the definition of a business under IFRS 3 Business Combinations and assess the associated accounting implications.
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How do you know whether to apply IFRS 3 Business Combinations to your company’s acquired mining project? Viewpoints: Applying IFRS in the Mining Industry: Asset Acquisition Versus Business Combination discusses the factors to consider when analyzing if a project meets the definition of a business under IFRS 3 as well as the associated accounting implications.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this essential resource for mining companies discusses the guidance of IFRS 3 in an industry specific context.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
September 10, 2019
Learn about global digital reporting developments and how investors, lenders, and regulators are leveraging technology and interactive data to access and analyze financial information for investment decision-making.