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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.
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
February 10, 2020
Financial sustainability and digital disruption are influencing the future of NFPs. Be equipped to lead through complex change by attending Canada’s premiere event for not-for-profit leaders.
May 25, 2020
Explore new technologies that are revolutionizing accounting and finance. Find out how you can take advantage of best-fit digital solutions and emerging business trends to work smarter, ignite growth and keep innovating.