Viewpoints: Accounting for share purchase warrants (Mining)
12 July 2018
Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this paper features relevant information, illustrative examples and practical views to help you better understand the relevant considerations when accounting for warrants issued. It addresses the following topics:
- warrants for services provided
- warrants without services provided
- measurement of warrants
- modification of warrants
- exercise of warrants
- expiry of warrants
The document is available on the Chartered Professional Accountants Canada website here.