ifrs6国际财务报告准则6号

IFRS6 International Financial Reporting Standard6

Exploration for and Evaluation of

Mineral Resources

In December2004the International Accounting Standards Board(IASB)issued IFRS6 Exploration for and Evaluation of Mineral Resources.

Other IFRSs have made minor consequential amendments to IFRS6,including Improvement to IFRSs(issued April2009).

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IFRS6

C ONTENTS

from paragraph INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD6 EXPLORATION FOR AND EVALUATION OF

MINERAL RESOURCES

OBJECTIVE1 SCOPE3 RECOGNITION OF EXPLORATION AND EVALUATION ASSETS6 Temporary exemption from IAS8paragraphs11and126 MEASUREMENT OF EXPLORATION AND EVALUATION ASSETS8 Measurement at recognition8 Elements of cost of exploration and evaluation assets9 Measurement after recognition12 Changes in accounting policies13 PRESENTATION15 Classification of exploration and evaluation assets15 Reclassification of exploration and evaluation assets17 IMPAIRMENT18 Recognition and measurement18 Specifying the level at which exploration and evaluation assets are assessed

for impairment21 DISCLOSURE23 EFFECTIVE DATE26 TRANSITIONAL PROVISIONS27 APPENDICES

A Defined terms

B Amendments to other IFRSs

FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF THIS EDITION

APPROVAL BY THE BOARD OF IFRS6ISSUED IN DECEMBER2004

APPROVAL BY THE BOARD OF AMENDMENTS TO IFRS1AND IFRS6

ISSUED IN JUNE2005

BASIS FOR CONCLUSIONS

DISSENTING OPINIONS

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IFRS6 International Financial Reporting Standard6Exploration for and Evaluation of Mineral

Resources(IFRS6)is set out in paragraphs1–27and Appendices A and B.All the paragraphs have equal authority.Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting Standards.IFRS6should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

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IFRS6

Introduction

Reasons for issuing the IFRS

IN1The International Accounting Standards Board decided to develop an International Financial Reporting Standard(IFRS)on exploration for and

evaluation of mineral resources because:

(a)until now there has been no IFRS that specifically addresses the

accounting for those activities and they are excluded from the scope of

IAS38Intangible Assets.In addition,‘mineral rights and mineral

resources such as oil,natural gas and similar non-regenerative resources’

are excluded from the scope of IAS16Property,Plant and Equipment.

Consequently,an entity was required to determine its accounting policy

for the exploration for and evaluation of mineral resources in

accordance with paragraphs10–12of IAS8Accounting Policies,Changes in

Accounting Estimates and Errors.

(b)there are different views on how exploration and evaluation

expenditures should be accounted for in accordance with IFRSs.

(c)accounting practices for exploration and evaluation assets under the

requirements of other standard-setting bodies are diverse and often

differ from practices in other sectors for expenditures that may be

considered analogous(eg accounting practices for research and

development costs in accordance with IAS38).

(d)exploration and evaluation expenditures are significant to entities

engaged in extractive activities.

(e)an increasing number of entities incurring exploration and evaluation

expenditures present their financial statements in accordance with

IFRSs,and many more are expected to do so from2005.

IN2The Board’s predecessor organisation,the International Accounting Standards Committee,established a Steering Committee in1998to carry out initial work

on accounting and financial reporting by entities engaged in extractive

activities.In November2000the Steering Committee published an Issues Paper

Extractive Industries.

IN3In July2001the Board announced that it would restart the project only when agenda time permitted.Although the Board recognised the importance of

accounting for extractive activities generally,it decided in September2002that

it was not feasible to complete the detailed analysis required for this project,

obtain appropriate input from constituents and undertake the Board’s normal

due process in time to implement changes before many entities adopted IFRSs in

2005.

IN4The Board’s objectives for this phase of its extractive activities project are:

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