Mining

Selected publications from CPA Canada on mining

Related Publications

Viewpoints: Impact of IFRS 15, revenue from contracts with customers (Mining)

May 31, 2019

Understand some of the practical challenges in applying IFRS 15, Revenue from contracts with customers, that are common to the mining industry.

CPA Canada Viewpoints: Capitalizing borrowing costs (Mining)

Sep 30, 2018

Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.

Viewpoints: Reclamation obligations (Mining)

Dec 31, 2017

Learn how mining entities should recognize and measure reclamation obligations and how they should account for subsequent revisions to estimated reclamation obligations.

CPA Canada Viewpoints: Determining technical feasibility and commercial viability (Mining)

Jun 30, 2017

Learn how to determine when the technical feasibility and commercial viability of extracting mineral resources are demonstrable.

CPA Canada Webinar – Financial reporting issues in the mining industry

Jan 18, 2017

If you are an auditor in the mining sector or part of management or audit committees, this webinar will give you key information on reporting issues.

CPA Canada Viewpoints: Segment reporting (Mining)

Jul 31, 2016

Better understand the IFRS requirements and options relating to segmented financial reporting for a mining entity.

CPA Canada Viewpoints: Reversal of impairment losses (Mining)

Jul 31, 2015

Learn how mining entities apply the requirements of International Financial Reporting Standards (IFRS) with respect to reversal of impairment.

Viewpoints: Accounting for flow-through shares (Mining) Image

CPA Canada Viewpoints: Accounting for flow-through shares (Mining)

Jun 30, 2015

Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).

CPA Canada Viewpoints: Capitalizing borrowing costs (Mining)

May 31, 2015

Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.

CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Mining)

Apr 30, 2015

Learn how to account for decommissioning liabilities assumed in a business combination.

CPA Canada Viewpoints: Identifying levies (Mining)

Aug 31, 2014

Learn about the type of payments made by a mining company that may fall within the scope of IFRIC 21 Levies. The document provides an overview of IFRIC 21 and considers the implications for a mining company.

CPA Canada Viewpoints: Commodity prices and impairment (Mining)

Aug 31, 2014

Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.

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Mining

Related Publications

Viewpoints: Impact of IFRS 15, revenue from contracts with customers (Mining)

CPA Canada Viewpoints: Capitalizing borrowing costs (Mining)

Viewpoints: Reclamation obligations (Mining)

CPA Canada Viewpoints: Determining technical feasibility and commercial viability (Mining)

CPA Canada Webinar – Financial reporting issues in the mining industry

CPA Canada Viewpoints: Segment reporting (Mining)

CPA Canada Viewpoints: Reversal of impairment losses (Mining)

CPA Canada Viewpoints: Accounting for flow-through shares (Mining)

CPA Canada Viewpoints: Capitalizing borrowing costs (Mining)

CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Mining)

CPA Canada Viewpoints: Identifying levies (Mining)

CPA Canada Viewpoints: Commodity prices and impairment (Mining)

Correction list for hyphenation