IFRS 6 Exploration For and Evaluation of ... - BDO International

2 IFRS IN PRACTICE - AN OVERVIEW OF IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCESTABLE OF CONTENTSIntroduction 3Scope 4Commonly asked questions 5Recognition of E&E expenditure 6Accounting policy choice – capitalise or expense E&E expenditure? 7Commonly asked questions 7Changes in accounting policy 10Commonly asked questions 10Classification of E&E expenditure 11Classification of cash flows 11Measurement of E&E expenditure 12Impairment 13Reversal of impairment 16Commonly asked questions 17Disclosure 18Farm in arrangements 19