AASB 6 Requires the Separate Disclosure Of

question 14

Multiple Choice

AASB 6 requires the separate disclosure of:

• A) Amounts recognised in its financial report arising from the exploration for and evaluation of mineral resources;
• B) Its accounting policies for exploration and evaluation expenditures including the recognition of exploration and evaluation assets;
• C) Amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources.
• D) That recoverability of the carrying amount of the exploration and evaluation assets is dependent on successful development and commercial exploitation, or alternatively, sale of the respective areas of interest;
• E) All of the given answers.

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