Browsing College of Accounting Sciences by Subject "Junior exploration companies"

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An analysis of the accounting practices of junior exploration companies in South Africa

Cronje, Christo J.; Sturdy, Joline (2014)

IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated ...
An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa

Cronje, Christo; Sturdy, Jolene (Journal of Economic and Financial Sciences, 2013)

One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior ...

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