IFRS6 Exploration for and Evaluation of Mineral Resources

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1、IFRS6InternationalFinancialReportingStandard6ExplorationforandEvaluationofMineralResourcesThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IFRS6ExplorationforandEvaluationofMineralResourceswasissuedbytheInterna

2、tionalAccountingStandardsBoardinDecember2004.IFRS6anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•AmendmentstoIFRS1andIFRS6(issuedJune2005)•IFRS8OperatingSegments(issuedNovember2006)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS1First-

3、timeAdoptionofInternationalFinancialReportingStandards(asrevisedinNovember2008)†•ImprovementstoIFRSs(issuedApril2009).§*effectivedate1January2009†effectivedate1July2009§effectivedate1January2010©IFRSFoundation783IFRS6CONTENTSparagraphsINTRODUCTIONIN1–IN5INTERNATIONALFINANCIA

4、LREPORTINGSTANDARD6EXPLORATIONFORANDEVALUATIONOFMINERALRESOURCESOBJECTIVE1–2SCOPE3–5RECOGNITIONOFEXPLORATIONANDEVALUATIONASSETS6–7TemporaryexemptionfromIAS8paragraphs11and126–7MEASUREMENTOFEXPLORATIONANDEVALUATIONASSETS8–14Measurementatrecognition8Elementsofcostofexploration

5、andevaluationassets9–11Measurementafterrecognition12Changesinaccountingpolicies13–14PRESENTATION15–17Classificationofexplorationandevaluationassets15–16Reclassificationofexplorationandevaluationassets17IMPAIRMENT18–22Recognitionandmeasurement18–20Specifyingthelevelatwhichexp

6、lorationandevaluationassetsareassessedforimpairment21–22DISCLOSURE23–25EFFECTIVEDATE26TRANSITIONALPROVISIONS27APPENDICESADefinedtermsBAmendmentstootherIFRSsAPPROVALBYTHEBOARDOFIFRS6ISSUEDINDECEMBER2004APPROVALBYTHEBOARDOFAMENDMENTSTOIFRS1ANDIFRS6ISSUEDINJUNE2005BASISFORCONCL

7、USIONSDISSENTINGOPINIONS784©IFRSFoundationIFRS6InternationalFinancialReportingStandard6ExplorationforandEvaluationofMineralResources(IFRS6)issetoutinparagraphs1–27andAppendicesAandB.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinA

8、ppendixAareinitalicsthefirsttimetheyappearintheStandard.Definitionsofothert