Viewpoints: Reclamation obligations (Mining)
Learn how mining entities should recognize and measure reclamation obligations and how they should account for subsequent revisions to estimated reclamation obligations.
This document was developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC).
You will learn about how a mining entity should:
- initially recognize and account for reclamation obligations
- initially measure reclamation obligations
- account for subsequent revisions to the estimated reclamation obligations