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Learn about the different phases of activity of a mining entity, highlighting distinctions between each phase.
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Accounting for expenditures during different phases of activities depends on whether these occurred in or outside of the exploration and evaluation phase. Be better positioned to make informed decisions about accounting for expenditures and applying IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, Viewpoints: Applying IFRS in the Mining Industry: Phases of Activities discusses the six general phases of activity of a mining entity, which are:
Entering CPA Canada’s Awards of Excellence in Corporate Reporting is simple. Submit your 2016 corporate reporting materials online.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
May 30, 2017
Like legendary accountant George Edwards before her, Lt.-Col Eleanor Haevens carries on the tradition of CPAs who have had a profound impact by serving with or alongside the Canadian military.