AASB 6 - Exploration for and Evaluation of Mineral Resources - December 2004
compilation detailscompilation details
Start here
Get a plain-English read of compilation details
Turn the raw legal text into a practical explanation grounded in AASB 6 - Exploration for and Evaluation of Mineral Resources - December 2004.
compilation details
Accounting Standard AASB 6 Exploration for and Evaluation of Mineral Resources as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 July 2015. It takes into account amendments up to and including 28 January 2015 and was prepared on 2 April 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 6 (December 2004) as amended by other Accounting Standards, which are listed in the Table below.
Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 6 | 9 Dec 2004 | (beginning) 1 Jan 2005 | |
| AASB 2007-3 | 26 Feb 2007 | (beginning) 1 Jan 2009 | see (a) below |
| AASB 2007-4 | 30 Apr 2007 | (beginning) 1 Jul 2007 | see (b) below |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (c) below |
| AASB 2007-10 | 13 Dec 2007 | (beginning) 1 Jan 2009 | see (c) below |
| AASB 2015-3 | 28 Jan 2015 | (beginning) 1 Jul 2015 | see (d) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 8 Operating Segments is also applied to such periods.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.
(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.
(d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2014 but before 1 July 2015.
Table of Amendments
| Paragraph affected |
|---|