* Objectives of IFRS 6
* Scope of IFRS 6
* Distinguishing between Application of IFRS 6, IAS 38, IAS 16 & Other IFRSs and Other Non-IFRS Standards with similar Conceptual Framework with respect to Accounting for Mineral Resources
* Definition of Key Terminologies
* Characterization of Exploration and Evaluation (E&E( Expenditures and Assets
* Illustrative Examples
* Initial Recognition & Measurement Principles of Exploration & Evaluation (E&E) Assets
* Further Illustrative Scenarios
* Subsequent Measurement of Exploration & Evaluation (E&E) Assets
* Classification & Reclassification of Exploration & Evaluation (E&E) Assets
* Impairment of Exploration & Evaluation (E&E) Assets
* General Disclosures

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