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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.
October 23, 2019
Stay up to date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.