IFRS - IFRS 6 Exploration for and Evaluation of Mineral Resources
www.ifrs.org/issued-standards/list-of-standards/ifrs-6-exploration-for-and-evaluation-of-mineral-resources.html/content/dam/ifrs/publications/html-standards/english/2023/issued/ifrs6/
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if the change makes the financial statements more relevant to the economic decision‑making needs of users and no less reliable, or more reliable and no less relevant
measured at cost
cost model or the revaluation model
assessed for impairment when facts and circumstances suggest that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount
Each cash‑generating unit or group of units to which an exploration and evaluation asset is allocated shall not be larger than an operating segment
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