ifrs 6 pdf

0000007871 00000 n to expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources (including minerals, oil, natural gas and similar non-regenerative resources). IFRS 6 - Exploration for and Evaluation of Mineral Resources (January 2006) Application of the ‘full-cost’ method The IFRIC was asked to clarify the effect of the limited scope of IFRS 6 on exploration and … Abstract: This paper represents an overview of International Financial Reporting Standards (IFRS). IFRS 6 and its accompanying documents have been amended by the following IFRSs: • Amendments to IFRS 1 and IFRS 6 (issued June 2005) • IFRS … The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15) is set out in paragraphs 1–129 and Appendices A–D. restating comparatives as if IFRS … 0000015004 00000 n 0000008843 00000 n 0000003005 00000 n The first milestone in the development of today’s standard was in July 2000 when the G4+1, … IFRS 6 Exploration for and Evaluation of Mineral Resources was issued by the International Accounting Standards Board in December 2004. x��Z[�\� ~�_1�׻sf=g�~��^.��DT H‰Œ“IoÛ0…ïús¤€ˆ¦j‚’øĞzĞÍÈ�¦h›�L”7ÿ¾Cj©(h/¢¶ùæ½7$£,«8ÔW¨hšr`P7±0œ¨ßïmgÅ ;‡ÎBX¿£Œ1_%9Í8‡(¦1we;"LêC´—±¨;À9,‰£„eEVõİÅJÕS€ğµşlë`ûòÁæÜßo^�~. IFRS … endstream endobj 66 0 obj<> endobj 67 0 obj<> endobj 68 0 obj<>stream SCOPE IFRS 6 … H‰tSMOÜ0½çW¼cRiÛ›GBHì•PK7RˆƒÉfI*6 ‰iK}gœ¥€g>ßÌ›™Ä'£kw¶r8:ŠOœ³USoq—ı€›¸|jÄßì]ÛY×öâÕªÿƒkSc�%–:3Ğ¹J©Fæ¢ĞRáæøxuºF]#¾\KxMâ.PhÉüyCò¬Ê .K …rH!¥\¢¬À’"ÛoH œ $ÿ’V�P…(‰ò =÷’£9}„e]5][Ù{l÷{;>! state the main principles. IAS 16 outlines the accounting treatment for most types of property, plant and equipment. 0000006012 00000 n 0000005417 00000 n �~%� -�q�Ď�þ��x=�\L�Qn �j�:Br��H�,�1wuA�¢t��f��']�U� �b1�Ȳ��v��*��l?Vi�ٮ'#]��W`��z�� "��Y��x��v� `b� HA �m2@c��5X'��y!d�y��. Accounting policies developed applying IFRS 6 (Agenda Paper 19A) The Board considered research findings on the diversity of accounting policies applied to exploration and evaluation expenditure within the scope of IFRS 6. %PDF-1.4 %âãÏÓ endstream endobj 69 0 obj<>stream View 16 IFRS 6 Exploration For and Evaluation of Mineral Resources (Wasting Assets and Depletion).pdf from BUSINESS A 112 at University of Baguio. 0000007261 00000 n 0000002135 00000 n Paragraphs in bold type state the main principles. ifrs 6 Earlier application is encouraged. À 1, ‰ Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or … z IFRS 第3 号を公表されたとおりに維持する。 z IFRS 第3 号の適用を引き続きモニターする（PiR の結果が決定的でない場合）。 z PiR で識別された問題点を是正するためにIFRS 第3 号を改訂する。基準設定 … <<68D45FFD0BDD7247806691EE346143B9>]>> xÚb```b``µg`e``“dàc@ >f æØÁpT„�a*PHôO�L`‰ I(f`Pbàa_˜(üñ Ãî Z�‹:1+Y¨9ˆ8¹(òŞœp�çÀ]†¨Nf§mšQH³30¸W3€]Å`ÄlÎ�4#PÉ*¸}Ü‘üQ†7 NÀ The application of the principles addressed will 0000003247 00000 n <> � 9.6 Sales- or usage-based royalties 225 10 Other application issues 234 10.1 Sale with a right of return 234 10.2arranties W 239 10.3rincipal vs agent considerations P 244 10.4 Customer options for additional goods or services 263 10.5 Customers’ unexercised rights (breakage) 285 10.6 … 0000002488 00000 n All the paragraphs have equal authority. The International Accounting Standards Board (IASB) issued IFRS 6 Exploration for and Evaluation of Mineral Resources on 9 … 0000015469 00000 n startxref IFRS 6 is applicable for annual reporting periods commencing on or after 1 January 2005. úyéRÏK_(¡RšÍ)Ñ>ïG¸†Ai/”ÿ-tØzfÑ"÷‘Zk7‘{W�¾¯ª†7ûĞÉÑdH7¡å.¶5p½Gçjê8Îr£tä<7¼Ç9O¦³‘E–îñ�KıèÃ9�3î¶Ísóãv3Í—=ëyË‰!Êò¥$Î—ûæP İ–¦[Ò_FãÉıcø:w¯}‰ÎXó!Ş›ÒéäƒÔ×Nóß©ßàj#’ƒY'¢xÇ÷aÍwRñO€ \Oö It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. xref Once the technical and commercial feasibility of extracting a mineral resource has been demonstrated, the assets fall outside IFRS 6 and are reclassified according to other IFRS … OBJECTIVE IFRS 6 specifies the financial reporting for the exploration for and evaluation of mineral resources. IFRS 6 has the effect of allowing entities adopting the standard for the first time to use accounting policies for exploration and evaluation assets that were applied before adopting IFRSs. 0000001125 00000 n Thus, an entity adopting IFRS 6 may continue to use the accounting policies applied immediately before adopting the IFRS… CONTENTS from page INTRODUCTION 5 IFRIC INTERPRETATION 22 FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION 6 APPENDIX A Effective date and transition 8 APPENDIX B Amendment to IFRS … … xÚbbbc`b`` Sept, 2018 518,958 7.6 33,079 2.8 35,775 33.5 37,237 32.9 28,056 42.8 Note: In order to give a true view of the condition of the whole Group’s business without … Les frais afférents se comptabilisent à l'origine au coût puis, par la suite, au coût ou à la valeur réévaluée. 0000015724 00000 n 6 PwC | IFRS overview 2019 Accounting principles and applicability of IFRS The IASB has the authority to set IFRS and to approve interpretations of those standards. IFRS 6 Exploration for and Evaluation of Mineral Resources Last updated: March 2017 This communication contains a general overview of the topic and is current as of March 31, 2017. View 16 IFRS 6 Exploration For and Evaluation of Mineral Resources (Wasting Assets and Depletion).pdf from BUSINESS A 112 at University of Baguio. endstream endobj 56 0 obj<>/Outlines 3 0 R/Metadata 10 0 R/PieceInfo<>>>/Pages 9 0 R/PageLayout/OneColumn/OCProperties<>/StructTreeRoot 12 0 R/Type/Catalog/LastModified(D:20080326134835)/PageLabels 7 0 R>> endobj 57 0 obj<>/PageElement<>>>/Name(HeaderFooter)/Type/OCG>> endobj 58 0 obj<>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC]/Properties<>/ExtGState<>>>/Type/Page>> endobj 59 0 obj<> endobj 60 0 obj<> endobj 61 0 obj[/ICCBased 76 0 R] endobj 62 0 obj<> endobj 63 0 obj<> endobj 64 0 obj<> endobj 65 0 obj<>stream That exemption is broader than in IFRS 6 because IFRS 4 leaves many significant aspects of accounting for … 55 0 obj <> endobj IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. (IFRS 5.6,15) If the carrying value of assets will be recovered principally through a sale transaction rather than through continuing use, the asset (or disposal group) is … IFRS-6 - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. 83 0 obj<>stream Share-based Payment. 額累計額（IFRS第1号に関連）不利な契約に該当するか否かの判断において考慮されるコスト（IAS第37号に関連）【2018年6月IFRS-ICで審議】【 IFRS の年次改善】公開草案公表予定 IFRSの年次改 … For US GAAP, however, only the revenue standard is fully effective in annual periods. 0000004229 00000 n The research will help the Board decide at a future meeting whether to replace or amend IFRS 6. Ils sont traités selon l IFRS 6 therefore also gives some flexibility when defining a CGU. %PDF-1.3 IFRS第9号「金融商品」の会計処理について音声解説付きスライドで分かりやすく解説します。チャプター別動画 Part 1：0:47～金融商品の分類・測定、ならびに、認識および認識の中止を中心 … IFRS 6 Exploration for and Evaluation of Mineral Resources. The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: … IFRS 6 allows entities using quite different accounting policies to all claim adherence to the standard, effectively exempting them from applying the Conceptual Framework. IFRS is intended to be applied by profit-orientated entities. trailer （IFRS）を適用しております。本決算短信及び添付資料は、当社が平成23年6月24日に提出した有価証券報告書において開示されている事項のうち、IFRSに基づく主要な財務情報を任意に開示するものです。なお、当社は既に米国会計 6, 24）実務上、耐用年数及び残存価額については、多くの企業が法人税法の規定に従っているのが現状である。なお、減価償却は合理的に決定された一定の方式に従い、毎期計画的、規則的に実施する必要がある。（IAS16.51 IFRS 6 Disclosures • An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources. 7 0 obj 0000004494 00000 n 6 PwC | IFRS overview 2019 Accounting principles and applicability of IFRS The IASB has the authority to set IFRS and to approve interpretations of those standards. SCHOOL OF BUSINESS ADMINISTRATION AND 0000015231 00000 n 6 IFRS IN PRACTICE 2019/2020 fi IFRS 16 LEASES Effective date The effective date of IFRS 16 is for annual reporting periods beginning on or after 1 January 2019. 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