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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 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.