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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.
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
This event has multiple dates and locations. See event details for more information.
Attend the Public Sector Accounting Discussion Group meeting in-person or virtually via livestream. Virtual observers will be able to see and hear the discussion in real time along with those attending in person.