Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course will provide an overview of the common accounting issues that arise in the mining industry under IFRS standards.
For participants who are new or returning to the mining industry, or those who want a refresher, this course provides a comprehensive overview of accounting issues for exploration and mining companies. Following the life cycle of a mineral project from exploration to mine closure, the course will look at the accounting issues and judgments that apply in each phase of activity. The course is designed to allow participants to identify issues that are relevant in each stage and to provide some examples.
TOPICS INCLUDE
Topics covered in this course include:
- Exploration for an evaluation of mineral resources
- Development stage companies
- Production stage companies
- Closure
- Financial statement presentation and reporting
- IFRS disclosures
- Joint arrangements
- Non-GAAP measures
- Financing activities
NOTE: No updates or changes were made to the 2023 version of this course. If you completed the course in 2021 or 2022, please be advised the 2023 course material has not changed. If you have any questions, please contact pdevents@cpaontario.ca.
LEARNING OBJECTIVES
By the end of this course, participants should be able to:
- Explain the scope of IFRS impacting the exploration and mining industry.
PREREQUISITE KNOWLEDGE
A participant should have a foundational understanding of accounting concepts and mining industry terminology.
WHO WILL BENEFIT
This course is intended for accounting professionals that work with companies in the mining industry and have preferably have one to two years of exposure in the industry.
How to Access The Course
To access the course please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.