CHAPTER 6 ACCRUALS AND DISCLOSURES — REQUIREMENTS AND OPPORTUNITIES
| Jurisdiction | United States |
(Sep 1998)
ACCRUALS AND DISCLOSURES — REQUIREMENTS AND OPPORTUNITIES
PricewaterhouseCoopers LLP
Denver, Colorado
IDLE MINES: ACCOUNTING AND DISCLOSURE CONSIDERATIONS
Kevin Connolly
PricewaterhouseCoopers LLP
KEY ISSUES
• Temporary or permanent
• Impairment
• Provision for idling period
• Depreciation
• Disclosures
TEMPORARY OR PERMANENT
• Conditions necessary to reopen
• How long?
• Establish mileposts in advance
IMPAIRMENT TESTING
• What?
— Inability to fully recover the carrying amount of an asset
• When?
—...
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