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Read our response to the IFRS Interpretations Committee July 2014 agenda decision regarding IAS 16 Property, Plant and Equipment — accounting for proceeds and costs of testing on PPE.
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In September 2014, the Research, Guidance and Support group of Chartered Professional Accountants of Canada (CPA Canada) responded to the International Financial Reporting Standards (IFRS) Interpretations Committee July 2014 agenda decision regarding IAS 16 Property, Plant and Equipment — accounting for proceeds and costs of testing on property, plant and equipment. This response was developed based on comments received from members of the Mining Industry Task Force on IFRS.
November 1, 2017
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