Category Archives: Exploration and evaluation costs

Extractive industries – what to expect?

by John Hughes Chinook Energy Inc. provides an example of an item you find in many IFRS reconciliations of Canadian entities: The choice allowed by IFRS 6 in this area is well-known to those working with entities in the extractive … Continue reading

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Exploring and evaluating…

by John Hughes I’m barely involved at all with junior mining entities, and hadn’t thought much about the IFRS/Canadian GAAP differences relating to exploration and evaluation costs. That might be because I had the general impression there wasn’t much to … Continue reading

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