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Accounting Standards IFRS

KBASE COLLECTION – IFRS Viewpoints

By CPABC
Published: 3/30/2026
kbase-collection-ifrs-viewpoints

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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