Version date: 10 February 2017 - onwards
Disclosure (paras. 23-25)
23 An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources.
24 To comply with paragraph 23, an entity shall disclose:
(a) its accounting policies for exploration and evaluation expenditures including the recognition of exploration and evaluation assets.
(b) the amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources.
25 An entity shall treat exploration and evaluation assets as a separate class of assets and make the disclosures required by either IAS 16 or IAS 38 consistent with how the assets are classified.