Explain the manner in which AASB 6, with respect to exploration and evaluation expenditures, elaborates on the definition and recognition criteria for assets specified in theAASB Framework for the Preparation and Presentation financial Statements (the Framework).To what extent are the AASB 6 rules for exploration and evaluation expenditures consistent with the asset definition and recognition criteria specified in the Framework? Are there any inconsistencies and, if so, why do you think these arise?AASB 6 and the Framework are available for download from the website of the Australian Accounting StandardsBoard:
AASB 6:http://www.aasb.gov.au/Pronouncements/Current-financial-year-standards.aspx Framework:http://www.aasb.gov.au/pronouncements/conceptual-framework.aspx
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