ifrs 6: permits an entity to develop an accounting policy for exploration and evaluation assets without specifically considering the requirements of paragraphs 11–12 of IAS 8. Thus, an …

In December 2004 the International Accounting Standards Board issued IFRS 6 Exploration for and Evaluation of Mineral Resources. Amendments to References to the Conceptual …

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …

The IFRIC was asked to clarify the effect of the limited scope of IFRS 6 on exploration and evaluation (E&E) activities.

IFRS 6 was issued as an interim standard, and was meant to be a short-term solution to the problem of accounting for the exploration and evaluation of mineral resource assets. However …

IFRS 6 Exploration for and Evaluation of Mineral Resources The objective of this IFRS is to specify the financial reporting for the exploration for and evaluation of mineral resources. …

IFRS 6 Exploration for and Evaluation of Mineral Resources provides guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and …