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Viewpoints Task Forces have been established for each of the oil & gas and junior mining sector. Members of the Viewpoints Task Forces include individuals with financial reporting expertise from reporting issuers (Controllers/CFO types) and audit firm technical accounting team members involved with the junior oil & gas and junior mining sectors.
The purpose of the Viewpoints Task Forces is to discuss emerging issues affecting the industry and provide non-authoritative guidance in specific accounting topics affecting the industry. Viewpoints are developed when issuers bring issues to the Chartered Professional Accountants of Canada (CPA Canada).
CPA Canada and the Prospectors and Developers Association of Canada (PDAC) created the Mining Industry Task Force on IFRSs to share views on IFRS application issues of relevance to junior mining companies. Various topics have already been discussed by the Mining Industry Task Force on IFRSs, including:
New papers may be posted as new topics arise. Refer to the CPA Canada website for the most up-to-date mining Viewpoints as well as additional resources.
The Canadian Association of Petroleum Producers (CAPP), the Explorers and Producers Association of Canada (EPAC) and CPA Canada created the Oil & Gas Industry Task Force on IFRSs to share views on IFRS application issues of relevance to junior oil & gas companies. Various topics have already been discussed by the Oil & Gas Industry Task Force on IFRSs, including:
New papers may be posted as new topics arise. Refer to the CPA Canada website for the most up-to-date oil & gas Viewpoints as well as additional resources.
For more information on the financial reporting library, contact a local MNP Assurance Professional, or Jody MacKenzie, Director, Assurance Professional Standards.
This communication contains a general overview of the topic and is current as of June 30, 2020. The application of the principles addressed will depend upon the particular facts and circumstances of each individual case. Accordingly, this publication is not a substitute for professional advice and we recommend that any decisions you take about the application or not of any of the information presented be made in consultation with a qualified professional, who can address any variance that may be required to reflect your circumstances. Please contact your local MNP representative for customized assistance with the application of this material. MNP LLP accepts no responsibility or liability for any loss related to any person's use of or reliance upon this material. © MNP LLP 2020. All rights reserved.
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