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IFRS 6: Exploration for and evaluation of Mineral ResourcesObjective (paras. 1-2)Scope (paras. 3-5)Recognition of exploration and evaluation assets (paras. 6-7)Measurement of exploration and evaluation assets (paras. 8-14)Presentation (paras. 15-17)Impairment (paras. 18-22)Disclosure (paras. 23-25)Effective date (para. 26-26A)Transitional provisions (para. 27)Appendix A Defined termsAppendix B Amendments to other IFRSsApproval by the Board of IFRS 6 issued in December 2004Approval by the Board of Amendments to IFRS 1 and IFRS 6 issued June 2005IFRS 6: Basis for ConclusionsIntroduction (para. BC1)Reasons for issuing the IFRS (paras. BC2-BC5)Scope (paras. BC6-BC8)Definition of exploration and evaluation assets (paras. BC9-BC16)BC9Expenditures incurred before the exploration for and evaluation of mineral resources (paras. BC10-BC13)Separate definitions of 'exploration' and 'evaluation' (paras. BC14-BC15)Mineral resources (para. BC16)Recognition of exploration and evaluation assets (paras. BC17-BC31)Temporary exemption from IAS 8 paragraphs 11 and 12 (paras. BC17-BC23B)Elements of cost of exploration and evaluation assets (paras. BC24-BC28)Measurement after recognition (paras. BC29-BC31)Presentation of exploration and evaluation assets (paras. BC32-BC34)Impairment of exploration and evaluation assets (paras. BC35-BC48)BC35Assessment of impairment (paras. BC36-BC39)The level at which impairment is assessed (paras. BC40-BC47)Reversal of impairment losses (para. BC48)Changes in accounting policies (paras. BC49)Disclosures (paras. BC50-BC57)BC50-BC54Commercial reserves (para. BC55)Stages after exploration and evaluation (para. BC56)Project timing (para. BC57)Effective date (para. BC58)Transition (paras. BC59-65A)Summary of changes from ED 6 (para. BC66)Amended reference to the Conceptual Framework (para. BC67)Dissenting opinions
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Version date: 10 February 2017 - onwards

Appendix B Amendments to other IFRSs

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