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IAS Plus newsletter - Special Global Edition – IFRS 6 Exploration for and Evaluation of Mineral Resources

Published on: 18 Jan 2005

IFRS 6 Exploration for and Evaluation of Mineral Resources

The International Accounting Standards Board (IASB) issued IFRS 6 Exploration for and Evaluation of Mineral Resources on 9 December 2004. The Standard, which is effective from 1 January 2006 (with earlier application encouraged), applies to expenditures incurred by an entity in connection with the search for mineral resources.

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