IFRS – IFRS 6 - Exploration for and evaluation of mineral resources

CPD hours:  1

IFRS 6 provides guidance on the accounting treatment of exploration and evaluation expenditures in the extractive industries. It allows flexibility in policies but requires impairment testing to ensure assets are not overstated.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
• For Altimax terms and conditions, please refer to our website.