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INTERNATIONAL FINANCIAL REPORTING STANDARD 6

Index

  Content

-

IFRS 6: Exploration for and evaluation of mineral resources

Objective

1-2

Scope
 

3-5

Recognition of Exploration and Evaluation Assets

6-7

Temporary exemption from IAS 8 paragraphs 11 and 12

6-7

Measurement of Exploration and Evaluation Assets

8-14

Measurement at recognition

8

Elements of cost of exploration and evaluation assets

9-11

Measurement after recognition

12

Changes in accounting policies

13-14

Presentation

15-17

Classification of exploration and evaluation assets
 

15-16

Reclassification of exploration and evaluation assets
 

17

Impairment
 

18-22

Recognition and measurement
 

18-20

Specifying the level at which exploration and evaluation assets are assessed for impairment
 

21-22

Disclosure
 

23-25

Effective Date
 

26

Transitional Provisions
 

27

Appendix A (Defined terms)

 

Index

 
 

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