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- W4236597137 abstract "Chapter 32 EXTRACTIVE INDUSTRIES First published: 15 April 2019 https://doi.org/10.1002/9781119579748.ch32 AboutPDFPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShareShare a linkShare onFacebookTwitterLinked InRedditWechat Abstract International Financial Reporting Standards (IFRS) 6 deals with the accounting of exploration for, and the evaluation of, mineral resources. This chapter reports both on IFRS 6 and possible future developments. The most significant aspect of IFRS 6 concerns its establishment of a unique definition of cash-generating units for impairment testing. It created a different level of aggregation for mineral exploration and evaluation assets, when compared to all other assets subject to impairment considerations under IAS 36. IFRS 6 only addresses exploration and evaluation. It holds that once the technical feasibility and commercial viability of extracting a mineral resource has been demonstrated, exploration and evaluation assets are no longer to be classified as such. United States' generally accepted accounting principles separately addresses extractive industries. The chapter presents the example of financial statement disclosures. Wiley Interpretation and Application of IFRS Standards RelatedInformation" @default.
- W4236597137 created "2022-05-12" @default.
- W4236597137 date "2019-04-15" @default.
- W4236597137 modified "2023-09-26" @default.
- W4236597137 title "EXTRACTIVE INDUSTRIES" @default.
- W4236597137 doi "https://doi.org/10.1002/9781119579748.ch32" @default.
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