Discontinued mineral properties – just stop digging

Here’s another issue considered a while ago by CPA Canada’s IFRS Discussion Group: “A reporting entity’s (the “Parent Entity”) operations consist of the exploration for and evaluation of mineral property interests. The Parent Entity’s mineral property portfolio consists of interests located in two countries – Country A and Country B. The mineral properties are held…

Assets held for sale – they’re basically out the door, just as they were last year!

The challenges of presenting an asset or disposal group as held for sale for longer than twelve months Here’s another of the issues arising from extracts of enforcement decisions issued in the past by the European Securities and Markets Authority (ESMA) (for more background see here); this is from their 11th edition: “The issuer reported…