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Learn how a mining company should account for share purchase warrants it issues, both at the time they are issued and after the fact.
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A common feature of financing transactions entered into by mining entities, in particular exploration stage companies, is the issuance of units which comprise share capital and share purchase warrants (warrants).
To understand how a mining company (the issuer) should account for share purchase warrants issued, both at the time of issuance and subsequently, read Viewpoints: Applying IFRSs in the Mining Industry — Accounting for Share Purchase Warrants Issued.
Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this paper features relevant information, illustrative examples and practical views to help you better understand the relevant considerations when accounting for warrants issued. It addresses the following topics:
May 25, 2020
COVID-19 UPDATE: Your health and safety are very important to CPA Canada. Out of an abundance of caution, the National Technology Forum will be postponed and rescheduled for a later date. This measure follows current public health guidelines on large gatherings to reduce any potential risk of exposure to the coronavirus. More information will be posted here once available. If you have already registered for the forum, we will be in touch with you soon.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
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