Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:allows |
the deferral of exploration costs
|
| gptkbp:applies_to |
multiple countries globally
mineral exploration and evaluation expenditures |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2004
|
| gptkbp:has_impact_on |
financial statements of mining companies
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 6
|
| gptkbp:is_adopted_by |
various jurisdictions
mining corporations many countries' financial regulations |
| gptkbp:is_associated_with |
exploration risk management
|
| gptkbp:is_considered |
a framework for reporting exploration activities
a key standard for resource companies a significant standard for the mining sector a temporary standard |
| gptkbp:is_criticized_for |
lack of comparability
|
| gptkbp:is_described_as |
accounting textbooks
|
| gptkbp:is_discussed_in |
gptkb:academic_journal
industry conferences professional accounting forums |
| gptkbp:is_evaluated_by |
regulatory compliance
financial analysts |
| gptkbp:is_influenced_by |
national accounting standards
|
| gptkbp:is_linked_to |
sustainability reporting
capital expenditure reporting |
| gptkbp:is_part_of |
gptkb:IFRS_standards
financial reporting standards global accounting practices financial reporting framework the IFRS suite of standards |
| gptkbp:is_referenced_in |
financial audits
|
| gptkbp:is_related_to |
geological studies
mining industry financial disclosures resource estimation |
| gptkbp:is_reviewed_by |
gptkb:International_Financial_Reporting_Interpretations_Committee
by the IASB |
| gptkbp:is_subject_to |
annual improvement process
interpretation and application issues |
| gptkbp:is_supported_by |
industry stakeholders
|
| gptkbp:is_tested_for |
technical feasibility and commercial viability
|
| gptkbp:is_used_by |
publicly accountable entities
|
| gptkbp:is_used_for |
financial reporting purposes
|
| gptkbp:is_used_to |
assess asset impairment
|
| gptkbp:provides_information_on |
asset recognition for exploration activities
|
| gptkbp:replaced_by |
no previous standard
|
| gptkbp:requires |
disclosure of accounting policies
|
| gptkbp:title |
Exploration for and Evaluation of Mineral Resources
|
| gptkbp:updates |
subsequent IFRS amendments
|