CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Mining)
Published on:
Apr 30, 2015
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this document discusses:
- how to account for decommissioning liabilities assumed in a business combination
- application approaches that exist in practice
- expected changes to standards