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Better understand the International Financial Reporting Standards (IFRS) requirements and options relating to segmented financial reporting for a mining entity.
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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:
The document contains multiple illustrative examples and a helpful decision tree that assist in identifying reportable segments.
March 1, 2017
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February 13, 2017
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