This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

CPA Canada Viewpoints: Accounting for precious metal streaming arrangements by the producer (Mining)

Published on: Jul 31, 2014

Mining companies wishing to develop mineral properties sometimes use different types of financing. One approach for a mining company (the "Producer") to enter into a metal streaming arrangement ("streaming arrangement" or "arrangement") with a streaming company (the "Investor").

Improve your knowledge of accounting for a streaming arrangement with Viewpoints: Applying IFRS in the Mining Industry — Accounting for Precious Metal Streaming Arrangements by the Producer.

Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document considers questions such as:

  • What are the factors that may be helpful in determining how to account for the streaming arrangement?
  • What are some of the implications if it is determined that the streaming arrangement should be accounted for as a commodity arrangement; a financial liability; or a sale of a mineral interest with a contract to provide services?


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.