Viewpoints: Reversal of impairment losses (Mining)

Learn how mining entities apply the requirements of International Financial Reporting Standards (IFRS) with respect to reversal of impairment.

Get your downloadable electronic copy.

Download Now

Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this document discusses:

  • indications of reversal of impairment
  • individual asset vs. cash generating unit considerations
  • exploration and evaluation asset considerations
  • reserve and resource expansion considerations
  • other considerations


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.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.