The accounting standard IFRS 6 sets out the requirements and disclosures to be applied when accounting for exploration and evaluation expenditures within extractive industries. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
We also maintain a separate page on Accounting for the oil, gas and mining industries.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRS such as illustrative examples, implementation guidance and bases for conclusions.
IFRS 6 – Exploration for and Evaluation of Mineral Resources
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Financial reporting in the mining industry: International Financial Reporting Standards
Publication from PwC which looks at the financial reporting implications of IFRS within the mining industry. Published in June 2007.
Assessing the Impact: Adoption of IFRS 6: Exploration for and Evaluation of Mineral Resources by Oil & Gas companies
Report released by KPMG UK in 2007 which presents the findings of a survey which identified a number of different approaches taken by companies applying IFRS 6.
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