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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.
View our complete coverage of the 2019 federal budget. We have tax highlights, an insightful federal budget analysis as well as video interviews with our experts.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.