The following list of links contains Knowledge Base content that relates to IFRS Viewpoints:
Mining
- Underground Development Costs - 2020 Feb
- Impact of IFRS 15, Revenue from Contracts with Customers - 2018 Dec
- IFRS 16 Leases – Key Recognition Considerations for the Mining Industry - 2018 Dec
- Accounting for Share Purchase Warrants - 2018 Apr
- Reclamation Obligations (Mining) - 2017 Dec
- Impairment of Exploration and Evaluation Assets - 2017 Dec
- Accounting for Flow-through Shares - 2015 Jun
- Asset Acquisition Versus Business Combinations - 2012 Oct
Oil & Gas
- IFRS 16 Leases – Key Recognition Considerations for the Oil and Gas Industry - 2019 Nov
- Presentation of Transportation Costs - 2016 Jul
- Segment Reporting - 2016 Jul
- Accounting for Share Purchase Warrants - 2014 Apr
Crypto Assets
- Auditing mining revenue of entities engaged in crypto-asset mining - 2022 Oct
- Auditing financial statements of entities that engage with a third-party service provider in order to transact and/or hold crypto-assets - 2021 Mar
- Do you need to test controls when obtaining audit evidence to support the rights (ownership) assertion? - 2020 Jan
- Relevance and reliability of the information obtained from a blockchain to be used as audit evidence - 2020 Jan
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