Juniors In The Oil And Gas and mining industries can find new IFRS application resources on the Chartered Professional Accountants of Canada (CPA Canada) website. A broad range of issues of particular interest to CFOs, controllers and auditors of junior companies in these sectors is discussed in the Viewpoints series. Recent additions include: Viewpoints: Applying IFRSs in the Mining Industry 1.Impairment of Exploration and Evaluation Assets discusses how modifications in IFRS 6 affect the assessment of E&E assets for impairment. Updated this spring, the document includes a discussion of market capitalization in the context of impairment testing.
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