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 entity adopting IFRS 6 may continue to use the accounting …

In December 2004 the International Accounting Standards Board issued IFRS 6 Exploration for and Evaluation of Mineral Resources. Amendments to References to the Conceptual Framework in IFRS Standards (issued March 2018).

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 it has now been on issue since December 2004 and applies to accounting periods beginning on or after 1 January 2006.

2006年1月1日 · IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.

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

IFRS 6 Exploration for and Evaluation of Mineral Resources provides guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets. This page provides information on the standard and …

IFRS 6 Exploration for and Evaluation of Mineral Resources. This Basis for Conclusions accompanies, but is not part of, IFRS 6. Introduction. This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching the conclusions in IFRS 6. Exploration for and Evaluation of Mineral Resources. Individual ...