NZ IFRS 6

Exploration for and Evaluation of Mineral Resources

Specifies the financial reporting for the exploration and evaluation of mineral resources.

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

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  • NZ IFRS 6 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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