{"id":491,"date":"2026-10-05T21:07:50","date_gmt":"2026-10-05T21:07:50","guid":{"rendered":"https:\/\/deklarat.eu\/?p=491"},"modified":"2026-10-05T21:09:48","modified_gmt":"2026-10-05T21:09:48","slug":"ifrs-pe-intelesul-tuturor-nr-6-ifrs-6","status":"publish","type":"post","link":"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-6-ifrs-6\/","title":{"rendered":"IFRS in Practice \u2014 #6: IFRS 6"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Before a mining or oil &amp; gas company generates revenue, it may spend substantial amounts exploring whether economically recoverable resources actually exist.\n\nHow are those costs accounted for?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFRS 6<\/strong> addresses expenditures related to the exploration for and evaluation of mineral resources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It provides specific guidance that allows entities to develop accounting policies for qualifying exploration and evaluation expenditures within the framework of the standard.\n\nExamples may include:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 geological studies;<br>\u2022 exploratory drilling;<br>\u2022 sampling;<br>\u2022 activities evaluating the technical feasibility and commercial viability of extraction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exploration and evaluation assets are also subject to specific impairment considerations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" alt=\"\ud83d\udca1\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/1f4a1\/32.png?ssl=1\"> <strong>In short:<\/strong> IFRS 6 addresses a highly uncertain stage \u2014 spending money to determine whether commercially viable mineral resources exist.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">#IFRS #IFRS6 #Mining #Accounting #FinancialReporting<\/p>","protected":false},"excerpt":{"rendered":"<p>Cum contabiliz\u0103m cheltuielile unei companii miniere \u00eenainte ca aceasta s\u0103 \u0219tie dac\u0103 resursele descoperite pot fi exploatate comercial? IFRS 6 trateaz\u0103 explorarea \u0219i evaluarea resurselor minerale. Pot intra aici anumite costuri privind: \u2022 studii geologice;\u2022 foraje exploratorii;\u2022 e\u0219antionare;\u2022 evaluarea fezabilit\u0103\u021bii tehnice \u0219i viabilit\u0103\u021bii comerciale. Standardul con\u021bine \u0219i cerin\u021be specifice privind deprecierea activelor de explorare \u0219i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bani-taxe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 6: IFRS 6 - Deklarat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-6-ifrs-6\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 6: IFRS 6 - Deklarat\" \/>\n<meta property=\"og:description\" content=\"Cum contabiliz\u0103m cheltuielile unei companii miniere \u00eenainte ca aceasta s\u0103 \u0219tie dac\u0103 resursele descoperite pot fi exploatate comercial? IFRS 6 trateaz\u0103 explorarea \u0219i evaluarea resurselor minerale. Pot intra aici anumite costuri privind: \u2022 studii geologice;\u2022 foraje exploratorii;\u2022 e\u0219antionare;\u2022 evaluarea fezabilit\u0103\u021bii tehnice \u0219i viabilit\u0103\u021bii comerciale. 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