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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:
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.