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31 lip 2024 · Study with Quizlet and memorize flashcards containing terms like IFRS 6 shall not be applied expenditures incurred, IFRS shall be applied, RECOGNITION of E&E Assets and more.
5 mar 2022 · Start studying IFRS 6 + IFRS 6 + IFRS 2. Learn vocabulary, terms, and more with flashcards, games, and other study tools.
Study with Quizlet and memorize flashcards containing terms like The accounting for expenditures on exploration for and evaluation of mineral resources, Exploration for and evaluation of mineral resources, Exploration and evaluation expenditures and more.
PFRS 6 permits entities to develop their own accounting policies for exploration and evaluation assets that results to relevant and reliable information based entirely on the MANAGEMENT'S JUDGEMENT and WITHOUT THE NEED to consider the hierarchy of standards in PAS 8 (1.PFRS 2.
Study with Quizlet and memorize flashcards containing terms like IFRS 6, 1. Minerals 2. Oil 3. Natural gas 4. Similar nonregenerative resources, Exploration and evaluation of mineral resources and more.
The term exploration and evaluation of mineral resources is defined as. "The search for mineral resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resources." MINERAL RESOURCES include.
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