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International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources was approved for issue by ten of

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How are exploration and evaluation assets recognised under IFRS 6 Exploration and evaluation E E assets are

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1 The objective of this IFRS is to specify the financial reporting for the exploration for and evaluation of mineral resources 2 In

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An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the

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This detailed guide unpacks IFRS 6 a key standard for accounting exploration and evaluation of mineral resources

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1 The objective of this IFRS is to specify the financial reporting for the exploration for and evaluation of mineral resources 2 In

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IFRS 6 was issued as an interim standard and was meant to be a short term solution to the problem of accounting for the

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IFRS 6 specifies financial reporting for expenditure on the exploration for and evaluation of mineral resources minerals oil natural

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IFRS Standards can be used free of charge for non commercial purposes such as preparing corporate disclosures Any other use