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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.
September 18, 2017
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.
Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.
September 7, 2017
The new U.S. reporting standard – subject to approval by the U.S. SEC – contains significant differences from Canadian auditor reporting standards. The AASB is looking at these differences to decide on next steps