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Viewpoints: IFRS 16 Leases - Key recognition considerations for the mining industry (Mining)

Published on: Dec 31, 2018

Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this paper addresses some key lease recognition issues in the mining industry such as:

  • mineral leases and surface-land contracts
  • short-term leases and low-value items (or low-value leases)
  • identifying leases embedded in mining services contracts, including drilling and similar contracts
  • lease and non-lease components of contracts

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