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Better understand when and how a mining company should recognize a corporate social responsibility (CSR) obligation.
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Often, mining organizations partner with communities in the regions in which they operate, on CSR initiatives such as:
Determining whether your mining organization should recognize a CSR obligation requires understanding the conditions set out by International Accounting Standard (IAS) 37 Provisions, Contingent Liabilities and Contingent Assets.
A joint paper by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, Viewpoints: Applying IFRSs in the Mining Industry — Recognition of Corporate Social Responsibility Provisions Under IAS 37 will help you better understand your organization's obligations in this area.
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.
CPA Canada supports the Innovation, Science and Economic Development Canada (ISED) consultation on digital and data transformation. Learn about the work CPA Canada is doing in the technology and innovation space.
November 5, 2018
Join CPA Canada and finance and business professionals from around the world to tackle global challenges of change and disruption, and build a road map for the profession.