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Understand which factors a mining entity must consider in determining its functional currency under International Financial Reporting Standards (IFRS).
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As mining companies often do business globally and enter into transactions denominated in foreign currencies, a question that often arises is: How do I determine our functional currency under IFRS? As Viewpoints: Applying IFRSs in the Mining Industry: – Functional Currency (April 2011) clearly and concisely explains, this depends on specific facts and circumstances relevant to your entity’s operations.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this useful resource for junior mining companies includes information on:
November 1, 2017
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