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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:
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.