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In Note P, you disclose that portions of the Cortez Hills and Pipeline deposit reserves were reclassified as mineralized material following technical and economic reviews of the mine plans, and that the Crossroads extension to the Pipeline mine was added to reserves in 2005. Please provide a detailed explanation of your disclosure.
The IFRS Foundation''s logo and the IFRS for SMEs ® logo, the IASB ® logo, the ''Hexagon Device'', eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS ...
Environmental Accounting and IFRS. ... IFRS 6 permits a mining company to select an accounting policy of either ... IFRS requires that decommissioning provisions be recogni zed when a present ...
> Decommissioning of nuclear power plants €4,490 million Postoperation phase, dismantling, removal, final storage > Disposal of radioactive operating waste ( cleaning cloths, oils, resins) €689 million Conditioning, flasks, intermediate and final storage Publiclaw liabilities under Sec. 9a of the Germany Nuclear Energy Act:
Ballmill Technical Data | Crusher Mills, Cone Crusher, Jaw ... Ballmill Technical Data technical data of ball mill Mining is the extraction of valuable minerals or other geological materials from the earth, from an orebody, lode, vein, (coal) seam or reef, which forms the . Get Price; JoyalJaw Crusher,Jaw Crusher For Sale,Jaw Crusher ...
ENGIE SA – Annual report – 31 December 2018 Industry: utilities NOTE 20 PROVISIONS Accounting standards General principles related to the recognition of a provision The Group recognizes a provision where it has a present obligation (legal or constructive) towards a third party arising from past events and where it is probable that an outflow.
in the mining industry International Financial Reporting Standards 6th edition. International Financial Reporting Standards (IFRS) provide the basis for financial reporting to the capital markets in an ... how IFRS is applied in practice by mining companies. This publication identifies the
Accounting for the extractive industries is a specialist area that requires expertise and an understanding of the business. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background information, including the Statement of Recommended Practice: Accounting for Oil and Gas Exploration, Development, Production and ...
An appendix illustrating example disclosures for the early adoption of IFRS 9 Financial Instruments, taking into account the amendments arising from IFRS 9 Financial Instruments (2010) and Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 and IFRS 7) (2011). In addition, the IASB has issued several other amendments to its standards during the past year.
Discusses the IFRS requirements and options relating to segmented reporting for an oil and ... International Financial Reporting Standards (IFRS®) Summary Resource Guide ... CPA Canada has compiled various IFRS technical summaries, practical application guides, illustrative financial statements and frequentlyaskedquestions documents to help ...
Jul 01, 2018· IFRS AT A GLANCE IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IAAG includes all IFRSs in issue as at 1 July 2018.
Rio Tinto plc – Annual report – 31 December 2018 Industry: mining 1 Principal accounting policies (extract) (h) Deferred stripping (note 14) In open pit mining operations, overburden and other waste materials must be removed to access ore from which minerals can be extracted economically. The process of removing overburden and waste materials is referred.
Here''s an issue discussed a while ago in Viewpoints: Applying IFRS in the Mining Industry – Accounting for Decommissioning Liabilities Assumed in a Business Combination, a document issued by the Mining Industry Task Force on IFRSs of CPA Canada and the Prospectors Developers Association of Canada: "Mining entities often acquire projects directly or through the acquisition.
Jul 31, 2019· If you thought accounting for leases under the new AASB 16 was complicated, have you even considered the tax effect accounting implications? In 2005, a question was asked to the IFRS Interpretations Committee ''what is the treatment of deferred tax relating to assets and liabilities arising from finance leases?''.
One of the biggest issues related to property, plant and equipment is accounting for spare parts, servicing equipment, standby equipment and similar items.. IFRS standards are pretty silent about this topic, the guidance is very limited and as a result, companies need to rely on careful assessment of the situation and their judgment.
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2 | IAS 16 Property, plant and equipment This fact sheet is based on existing requirements as at 31 December 2015 and it does not take into account recent standards and interpretations that have been issued but are not yet effective. IMPORTANT NOTE This fact sheet is based on the requirements of the International Financial Reporting Standards ...
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standardsetting body of the IFRS Foundation. The IFRS .
IBRAM Brazilian Mining Association GUIDE FOR MINE CLOSURE PLANNING implementation of decommissioning actions, and includes actions such as care, maintenance and social programs towards achieving closure objectives. (See the Glossary for an explanation of these and other terms.) Closure of a mine is said to be scheduled or as planned when the
Decommissioning in PSAs 82 Taxes on PSAs 83 ... Disclosure requirements 128 7 New standards – IFRS 9, 15 and 16 129 IFRS 9 129 ... technical feasibility to extract hydrocarbons is complex, and includes a number of significant variables. The industry can have a significant impact on the environment consequential to its
Prime examples of this are Leases under IFRS 16 and Decommissioning Obligations. Of pressing interest for many entities is IFRS 16 which is effective for accounting periods beginning on or after 1 January 2019 and which requires an entity to recognise a .
Jul 05, 2017· Accounting for Decommissioning Provisions under IFRS. Posted on July 5, ... Your technical expert might strongly believe that in 2050 it will be possible to take down an oil rig in a day, but you can''t bank on it! ... Decommissioning IFRS Accounting PPE (IAS 16 and related) Leave a comment.
Examples 10–12 illustrate the requirements in paragraphs 22–30 of IFRS 15 on identifying performance obligations.
commissioning: Process by which an equipment, facility, or plant (which is installed, or is complete or near completion) is tested to verify if it functions according to its design objectives or specifications.
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