Applying IFRS to Metals - IFRS Solutions map for Metals
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#		 Solution
 IAS/IFRS/SIC Assets Liabilities Revenues Expenses Consolidation Other
1.1. Accounting for constant levels of raw materials required for technological purposes IAS 2 Accounting for constant levels of raw materials required for technological purposes
1.2. Treatment and disclosure of idle capacity variances in the income statement IAS 2 Treatment and disclosure of idle capacity variances in the income statement Treatment and disclosure of idle capacity variances in the income statement
1.3. Overhead allocation at abnormal capacity IAS 2 Overhead allocation at abnormal capacity Overhead allocation at abnormal capacity
1.4. Types of costs attributable to inventory IAS 2 Types of costs attributable to inventory
1.5. Joint products IAS 2 Joint products
1.6. Valuation of precious metals produced as a by-product IAS 2 Valuation of precious metals produced as a by-product
1.7. Net realisable value (NRV) of a commodity used in the manufacturing of fabricated products IAS 2 Net realisable value (NRV) of a commodity used in the manufacturing of fabricated products
1.8. Major replacements/ overhauls to components of plant and equipment such as “pot lining” IAS 16 Major replacements/ overhauls to components of plant and equipment such as pot lining
1.9. Accounting for expenditures after the initial commencing of an asset – expense vs. capitalise IAS 16 Accounting for expenditures after the initial commencing of an asset – expense vs. capitalise Accounting for expenditures after the initial commencing of an asset – expense vs. capitalise
1.10. Accounting for government grants and disclosure of government assistance IAS 20 Accounting for government grants and disclosure of government assistance Accounting for government grants and disclosure of government assistance
2.1. Assets retirement obligations IAS 37 Assets retirement obligations Assets retirement obligations
2.2. Provisions for restructuring IAS 37 Provisions for restructuring Provisions for restructuring
2.3. Provisions for environmental obligations IAS 37 Provisions for environmental obligations Provisions for environmental obligations
3.1. Revenue recognition on delivery terms IAS 18 Revenue recognition on delivery terms
3.2. Sales to metals exchanges IAS 18 Sales to metals exchanges
4.1. Hedging IAS 39 hedging
5.1. Identification and valuing of intangible assets IFRS 3 Identification and valuing of intangible assets
5.2. Accounting for tolling arrangements SIC 12 Accounting for tolling arrangements
6.1. Determination of the functional currency IAS 21 Determination of the functional currency

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