AASB 6 - Exploration for and Evaluation of Mineral Resources - December 2004
Comparison with IFRS 6Comparison with IFRS 6
Start here
Get a plain-English read of Comparison with IFRS 6
Turn the raw legal text into a practical explanation grounded in AASB 6 - Exploration for and Evaluation of Mineral Resources - December 2004.
Comparison with IFRS 6
AASB 6 and IFRS 6
AASB 6 Exploration for and Evaluation of Mineral Resources as amended incorporates IFRS 6 Exploration for and Evaluation of Mineral Resources as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 6) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.
Compliance with IFRS 6
Entities that comply with AASB 6 as amended will simultaneously be in compliance with IFRS 6 as amended.