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.

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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


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