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IFRS 6 – Exploration for and Evaluation of Mineral Resources
IFRS 6 – Thăm dò và đánh giá tài sản tài nguyên khoáng sản
Ban hành: 12/2004
Hiệu lực: 01/2006
Tình trạng: Đang có hiệu lực
Lượt xem: 1.581
Các tài liệu liên quan đến Chuẩn mực IFRS 6:
Các bài viết liên quan đến Chuẩn mực IFRS 6:
Các thuật ngữ sử dụng trong Chuẩn mực IFRS 6:
Giới thiệu về IFRS 6
IFRS 6 áp dụng đối với các chi phí phát sinh từ hoạt động thăm dò và khai thác tài nguyên khoáng sản của doanh nghiệp. Chuẩn mực này cũng sửa đổi việc đánh giá suy giảm giá trị đối với các tài sản hình thành từ việc thăm dò và khai thác các tài nguyên khoáng sản với các dấu hiệu nhận biết sự suy giảm tài sản riêng.
IFRS 6 được ban hành vào tháng 12/2004 và áp dụng cho các Báo cáo tài chính bắt đầu từ ngày 01/01/2006.
