Читать книгу The Impact of IFRS on Industry - Lavi Mohan R. - Страница 12

Chapter 2
Summary of Disclosures Under IFRS Standards
2.4 IFRS 6 Evaluation and Exploration of Mineral Resources

Оглавление

An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources.

An entity shall disclose:

a. its accounting policies for exploration and evaluation expenditures including the recognition of exploration and evaluation assets;

b. the amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources.

An entity shall treat exploration and evaluation assets as a separate class of assets and make the disclosures required by either IAS 16 or IAS 38 consistent with how the assets are classified.

The Impact of IFRS on Industry

Подняться наверх