CPA Canada Viewpoints: Reversal of impairment losses (Mining)
Published on:
Jul 31, 2015
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