寻找- IFRS 6

麻烦哪位有IFRS 6可否共享一下？谢谢！

SUMMARY OF IFRS 6

• IFRS 6 permits an entity to develop an accounting policy for exploration and evaluationassets without specifically considering the requirements of paragraphs 11 and 12of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.Thus, an entity adopting IFRS 6 may continue to use the accounting policiesapplied immediately before adopting the IFRS. This includes continuing to userecognition and measurement practices that are part of those accounting policies.
• IFRS 6 requires entities recognising exploration and evaluation assets to perform animpairment test on those assets when facts and circumstances suggest that thecarrying amount of the assets may exceed their recoverable amount.
• IFRS 6 varies the recognition of impairment from that in IAS 36 Impairment of Assetsbut measures the impairment in accordance with that Standard once theimpairment is identified.
• IFRS 6 requires disclosure of information that identifies and explains the amountsrecognised in its financial statements arising from the exploration for andevaluation of mineral resources, including
  • (i) its accounting policies for exploration and evaluationexpenditures including the recognition of exploration and evaluationassets.
  • (ii) the amounts of assets, liabilities, income and expenseand operating and investing cash flows arising from the exploration forand evaluation of mineral resources.
• IFRS 6 is effective for annual periods beginning on or after 1 January 2006. Earlierapplication is encouraged. If an entity adopts IFRS 6 before 1 January 2006,transitional relief is available for some comparative disclosures.

Special IAS Plus Newsletter Explaining IFRS 6
On 31 January 2005, Deloitte's IFRS Global Office published a Special Global Edition of our IAS Plus newsletter explaining IFRS 6 Exploration for and Evaluation of Mineral Resources (PDF 54k).
May 2005: Proposed Small Amendment to IFRS 6

At its April 2005 meeting, the Board discussed a proposedtechnical correction to IFRS1.36B to give effect to the intent of theBoard as outlined in BC65, to provide relief from restating comparativeinformation (rather than just producing comparative disclosures).
After some discussion, the Board concluded that IFRS1.36B didnot correctly reflect the intention of the Board and that thecorrection should be made. The Board did not believe this issuewarranted an exposure draft therefore, it would proceed as follows:

• Include this issue in the next IASB Update publication, as well as highlight the issue on the IASB website.
• Consider any reactions from constituents at the next Board meeting.
• Subject to comments received, the correction would be made to the literature.

The new paragraph (36B) would be as follows:

36B. An entity that adopts IFRSs before 1 January 2006and chooses to adopt IFRS 6 Exploration for and Evaluation of MineralResources before 1 January 2006 need not apply the requirements of IFRS6 to comparative information in its first IFRS financial statements.

On 2 May 2005, the IASB invited comments on a proposed smallamendment to IFRS 6 and, as a consequence, an amendment to IFRS 1First-time Adoption of International Financial Reporting Standards. Theproposed amendment would clarify that an entity that both (a) adoptsIFRSs for the first time before 1 January 2006 and (b) applies IFRS 6before that date is exempted not only from providing comparativeprior-period disclosures but also from applying the recognition andmeasurement requirements of IFRS 6 in the prior comparative period. TheBoard hopes to issue the final amendment before 30 June 2005. Commentdeadline is 3 June 2005.
June 2005: Amendments to IFRS 6 and IFRS 1 Adopted
On 30 June 2005 the IASB issued amendments to IFRS 1 and IFRS 6to clarify that an entity that both (a) adopts IFRSs for the first timebefore 1 January 2006 and (b) applies IFRS 6 before that date isexempted not only from providing comparative prior-period disclosuresbut also from applying the recognition and measurement requirements ofIFRS 6 in the prior comparative period. Click to Download the IASB Press Release (PDF 48k).