Viewpoints: Capitalizing borrowing costs (Mining)

Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.

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Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this paper addresses the following topics:

  • defining a qualifying asset
  • assessing probable future economic benefit
  • consistency between accounting policy choices
  • costs not eligible for capitalization
  • suspension and cessation of capitalization
  • impairment

Highlights

Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

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Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.