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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:
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
November 26, 2019
Innovative improvements and emerging technologies are shaping the future of oil and gas. Find out how at this annual, industry-driven conference for CPAs and financial professionals who work in Canadian energy.
December 9, 2019
We’re living in an age of digital transformation – and companies need skilled leaders on boards and committees who are up to the challenge. Harness the opportunities that change can bring at this must-attend annual event.