Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:allows |
temporary exemption from certain requirements of other IFRSs
|
| gptkbp:appliesTo |
entities engaged in exploration and evaluation of mineral resources
|
| gptkbp:category |
accounting standard
|
| gptkbp:focusesOn |
Exploration for and Evaluation of Mineral Resources
|
| gptkbp:fullName |
International Financial Reporting Standard 6
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 6
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:relatedTo |
gptkb:oil_and_gas_industry
mining industry |
| gptkbp:replacedBy |
no previous IFRS standard on this topic
|
| gptkbp:requires |
disclosure of information about exploration and evaluation assets
impairment testing of exploration and evaluation assets |
| gptkbp:standardNumber |
6
|
| gptkbp:startDate |
1 January 2006
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|