of Mineral Resources矿产资源的勘查与评估(Issued up to 31 Dec

IFRS6©IASCF725InternationalFinancialReportingStandard6ExplorationforandEvaluationofMineralResourcesThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2008.IFRS6ExplorationforandEvaluationofMineralResourceswasissuedbytheInternationalAccountingStandardsBoardinDecember2004.IFRS6anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•AmendmentstoIFRS1andIFRS6(issuedJune2005)•IFRS8OperatingSegments(issuedNovember2006)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS1First-timeAdoptionofInternationalFinancialReportingStandards(asrevisedinNovember2008).†*effectivedate1January2009†effectivedate1July2009.IFRS6726©IASCFCONTENTSparagraphsINTRODUCTIONIN1–IN5INTERNATIONALFINANCIALREPORTINGSTANDARD6EXPLORATIONFORANDEVALUATIONOFMINERALRESOURCESOBJECTIVE1–2SCOPE3–5RECOGNITIONOFEXPLORATIONANDEVALUATIONASSETS6–7TemporaryexemptionfromIAS8paragraphs11and126–7MEASUREMENTOFEXPLORATIONANDEVALUATIONASSETS8–14Measurementatrecognition8Elementsofcostofexplorationandevaluationassets9–11Measurementafterrecognition12Changesinaccountingpolicies13–14PRESENTATION15–17Classificationofexplorationandevaluationassets15–16Reclassificationofexplorationandevaluationassets17IMPAIRMENT18–22Recognitionandmeasurement18–20Specifyingthelevelatwhichexplorationandevaluationassetsareassessedforimpairment21–22DISCLOSURE23–25EFFECTIVEDATE26TRANSITIONALPROVISIONS27APPENDICESADefinedtermsBAmendmentstootherIFRSsAPPROVALBYTHEBOARDOFIFRS6ISSUEDINDECEMBER2004APPROVALBYTHEBOARDOFAMENDMENTSTOIFRS1ANDIFRS6ISSUEDINJUNE2005BASISFORCONCLUSIONSDISSENTINGOPINIONSIFRS6©IASCF727InternationalFinancialReportingStandard6ExplorationforandEvaluationofMineralResources(IFRS6)issetoutinparagraphs1–27andAppendicesAandB.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS6shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS6728©IASCFIntroductionReasonsforissuingtheIFRSIN1TheInternationalAccountingStandardsBoarddecidedtodevelopanInternationalFinancialReportingStandard(IFRS)onexplorationforandevaluationofmineralresourcesbecause:(a)untilnowtherehasbeennoIFRSthatspecificallyaddressestheaccountingforthoseactivitiesandtheyareexcludedfromthescopeofIAS38IntangibleAssets.Inaddition,‘mineralrightsandmineralresourcessuchasoil,naturalgasandsimilarnon-regenerativeresources’areexcludedfromthescopeofIAS16Property,PlantandEquipment.Consequently,anentitywasrequiredtodetermineitsaccountingpolicyfortheexplorationforandevaluationofmineralresourcesinaccordancewithparagraphs10–12ofIAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors.(b)therearedifferentviewsonhowexplorationandevaluationexpendituresshouldbeaccountedforinaccordancewithIFRSs.(c)accountingpracticesforexplorationandevaluationassetsundertherequirementsofotherstandard-settingbodiesarediverseandoftendifferfrompracticesinothersectorsforexpendituresthatmaybeconsideredanalogous(egaccountingpracticesforresearchanddevelopmentcostsinaccordancewithIAS38).(d)explorationandevaluationexpendituresaresignificanttoentitiesengagedinextractiveactivities.(e)anincreasingnumberofentitiesincurringexplorationandevaluationexpenditurespresenttheirfinancialstatementsinaccordancewithIFRSs,andmanymoreareexpectedtodosofrom2005.IN2TheBoard’spredecessororganisation,theInternationalAccountingStandardsCommittee,establishedaSteeringCommitteein1998tocarryoutinitialworkonaccountingandfinancialreportingbyentitiesengagedinextractiveactivities.InNovember2000theSteeringCommitteepublishedanIssuesPaperExtractiveIndustries.IN3InJuly2001theBoardannouncedthatitwouldrestarttheprojectonlywhenagendatimepermitted.AlthoughtheBoardrecognisedtheimportanceofaccountingforextractiveactivitiesgenerally,itdecidedinSeptember2002thatitwasnotfeasibletocompletethedetailedanalysisrequiredforthisproject,obtainappropriateinputfromconstituentsandundertaketheBoard’snormaldueprocessintimetoimplementchangesbeforemanyentitiesadoptedIFRSsin2005.IN4TheBoard’sobjectivesforthisphaseofitsextractiveactivitiesprojectare:(a)tomakelimitedimprovementstoaccountingpracticesforexplorationandevaluationexpenditures,withoutrequiringmajorchangesthatmightbereversedwhentheBoardundertakesacomprehensivereviewofaccountingIFRS6©IASCF729practicesusedbyentitiesengagedintheexplorationforandevaluationofmineralresources.(b)tospecifythecircumstancesinwhichentitiesthatrecogniseexplorationandevaluationassetsshouldtestsuchassetsforimpairmentinaccordancewithIAS36ImpairmentofAssets.(c)torequireentitiesengagedintheexplorationforandevaluationofmineralresourcestodiscloseinformationaboutexplorationandevaluationassets,thelevelatwhich