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International Financial Reporting Standard 6: Exploration for and evaluation of mineral resources

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 6 Exploration for and evaluation of mineral resources was issued by the International Accounting Standards Board in December 2004. | IFRS 6 International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 6 Exploration for and Evaluation of Mineral Resources was issued by the International Accounting Standards Board in December 2004. IFRS 6 and its accompanying documents have been amended by the following IFRSs: • Amendments to IFRS 1 and IFRS 6 (issued June 2005) • IFRS 8 Operating Segments (issued November 2006)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in November 2008).† * effective date 1 January 2009 † effective date 1 July 2009. © IASCF 725 IFRS 6 CONTENTS paragraphs INTRODUCTION IN1–IN5 INTERNATIONAL FINANCIAL REPORTING STANDARD 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES OBJECTIVE 1–2 SCOPE 3–5 RECOGNITION OF EXPLORATION AND EVALUATION ASSETS 6–7 Temporary exemption from IAS 8 paragraphs 11 and 12 6–7 MEASUREMENT OF EXPLORATION AND EVALUATION ASSETS Measurement at recognition 8–14 8 Elements of cost of exploration and evaluation assets Measurement after recognition 9–11 12 Changes in accounting policies 13–14 PRESENTATION 15–17 Classification of exploration and evaluation assets 15–16 Reclassification of exploration and evaluation assets 17 IMPAIRMENT 18–22 Recognition and measurement 18–20 Specifying the level at which exploration and evaluation assets are assessed for impairment 21–22 DISCLOSURE 23–25 EFFECTIVE DATE 26 TRANSITIONAL PROVISIONS 27 APPENDICES A Defined terms B Amendments to other IFRSs APPROVAL BY THE BOARD OF IFRS 6 ISSUED IN DECEMBER 2004 APPROVAL BY THE BOARD OF AMENDMENTS TO IFRS 1 AND IFRS 6 ISSUED IN JUNE 2005 BASIS FOR CONCLUSIONS DISSENTING OPINIONS 726 © IASCF IFRS 6 International Financial Reporting Standard 6 Exploration for and Evaluation of .