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The Tax Accounting Interface in the Mining Industry in the Context of IFRS

In: Contemporary Issues in Mining

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  • Les Nethercott

Abstract

The mining industry is characterised by high risk and uncertain return on capital. Furthermore, there is usually a long time period in determining the viability of any project and obtaining positive cash flows from exploration activities.1 This chapter examines the accounting and tax issues arising from the treatment of exploration and evaluation costs. Where such costs are capitalised and carried forward as an asset, the chapter considers the subsequent impairment of these assets.

Suggested Citation

  • Les Nethercott, 2012. "The Tax Accounting Interface in the Mining Industry in the Context of IFRS," Palgrave Macmillan Books, in: Nigel Finch (ed.), Contemporary Issues in Mining, chapter 6, pages 100-121, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-02580-7_7
    DOI: 10.1057/9781137025807_7
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