Mining
Selected publications from CPA Canada on 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.
Sep 30, 2018
Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.
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.
Jun 30, 2017
Learn how to determine when the technical feasibility and commercial viability of extracting mineral resources are demonstrable.
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.
Jul 31, 2016
Better understand the IFRS requirements and options relating to segmented financial reporting for a mining entity.
Jul 31, 2015
Learn how mining entities apply the requirements of International Financial Reporting Standards (IFRS) with respect to reversal of impairment.
Jun 30, 2015
Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
May 31, 2015
Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.
Apr 30, 2015
Learn how to account for decommissioning liabilities assumed in a business combination.
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.
Aug 31, 2014
Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
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