IFRS 6 Exploration for and Evaluation of Mineral Resources
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:allows |
temporary exemption from certain requirements of IAS 8
|
| gptkbp:appliesTo |
entities engaged in exploration for and evaluation of mineral resources
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 6 Exploration for and Evaluation of Mineral Resources
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
no previous IFRS
|
| gptkbp:requires |
impairment testing of exploration and evaluation assets
|
| gptkbp:requiresDisclosureOf |
amounts recognized in financial statements for exploration and evaluation
accounting policies for exploration and evaluation expenditures |
| gptkbp:scope |
exploration and evaluation expenditures
|
| gptkbp:startDate |
1 January 2006
|
| gptkbp:subject |
accounting for exploration and evaluation of mineral resources
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|