Viewpoints: Determining technical feasibility and commercial viability (Mining sector)

Learn how to determine when the technical feasibility and commercial viability of extracting mineral resources are demonstrable.

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This document was developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC).

You will learn about:

  • the scope of IFRS 6 Exploration for and Evaluation of Mineral Resources
  • factors to consider when determining the technical feasibility and commercial viability of a project
  • disclosure of judgments
  • disclosure issues identified by securities regulators, specifically in the mining sector