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IFRS 6 permits a mining company to select an accounting policy links of london necklaces either immediately expensing or capitalizing exploration or evaluation (E&E) expenditures provided the policy is applied consistently between periods and to similar items and activities. The policy Links of London Y Charm expense or capitalize should reflect the extent to which the type of E&E expenditure can be associated with finding specific mineral resources. This means that Canadian mining entities will most likely be able to retain their existing Canadian Links of London Z Charm accounting policy for eligible E&E expenditures. IFRS 6 does not cover expenditures incurred before or after the E&E phase. Entities must therefore adopt policies for pre-exploration (typically incurred before obtaining the legal rights to explore a specific area) Links of London Two Hearts Charm Red development activities (after the technical feasibility and Commercial viability of extracting a mineral resource is demonstrable) which are consistent with the IASB Framework. IFRS requires that decommissioning provisions be recognized when a present obligation from a past event exists and it is probable that future costs will be incurred to restore or rehabilitate a property or other long-lived asset. The definition of a provision under IFRS is broader.