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International Financial Reporting Standard 6
Exploration for and Evaluation of Mineral Resources
This version includes an amendment to the Basis for Conclusions published on 30 June 2005.
| Contents | paragraphs |
| INTRODUCTION | IN1-IN5 |
| INTERNATIONAL FINANCIAL REPORTING STANDARD 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES | |
| OBJECTIVE | 1-2 |
| SCOPE | 3-5 |
| RECOGNITION OF EXPLORATION AND EVALUATION ASSETS | 6-7 |
| Temporary exemption from IAS 8 paragraphs 11 and 12 | 6-7 |
| MEASUREMENT OF EXPLORATION AND EVALUATION ASSETS | 8-14 |
| Measurement at recognition | 8 |
| Elements of cost of exploration and evaluation assets | 9-11 |
| Measurement after recognition | 12 |
| Changes in accounting policies | 13-14 |
| PRESENTATION | 15-17 |
| Classification of exploration and evaluation assets | 15-16 |
| Reclassification of exploration and evaluation assets | 17 |
| IMPAIRMENT | 18-22 |
| Recognition and measurement | 18-20 |
| Specifying the level at which exploration and evaluation assets are assessed for impairment | 21-22 |
| DISCLOSURE | 23-25 |
| EFFECTIVE DATE | 26 |
| TRANSITIONAL PROVISIONS | 27 |
| APPENDICES | |
| A Defined terms | |
| B Amendments to other IFRSs | |
| APPROVAL OF IFRS 6 BY THE BOARD | |
| APPROVAL OF AMENDMENTS TO IFRS 1 AND IFRS 6 BY THE BOARD | |
| BASIS FOR CONCLUSIONS | |
| International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources (IFRS 6) is set out in paragraphs 1-27 and Appendices A and B. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 6 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction
Reasons for issuing the IFRS_____________________________________________________________________
IN1 The International Accounting Standards Board decided to develop an International Financial Reporting Standard (IFRS) on exploration for and evaluation of mineral resources because:
