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: Capitalizing borrowing costs (Mining)

Published on: May 31, 2015

Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this paper addresses the following topics:

  • defining a qualifying asset
  • assessing probable future economic benefit
  • consistency between accounting policy choices
  • costs not eligible for capitalization
  • suspension and cessation of capitalization
  • impairment


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.