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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:
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.