Viewpoints: Accounting for exploration and evaluation expenditures (Mining)

Learn how exploration and evaluation (E&E) expenditures are accounted for under IFRS 6 Exploration for and Evaluation of Mineral Resources.

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When it comes to your company’s mining project, you may be wondering: How does IFRS 6 impact the accounting for E&E expenditures? Viewpoints: Applying IFRS in the Mining Industry: Exploration and Evaluation Expenditures provides views on how E&E expenditures are accounted for under IFRS 6.

Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this resource for junior mining companies features:

  • information on what qualifies as an E&E expenditure under IFRS 6
  • which types of expenditures fall outside of the IFRS 6 definition of E&E
  • accounting policy choices available under IFRS 6


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