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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:
This event has multiple dates and locations. See event details for more information.
Attend the IFRS Discussion Group meeting from anywhere in the world. Virtual observers will be able to see and hear the discussion along with those attending in person.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.