1. September 23 – 24, 2014 • Vancouver, BC
REGISTER TODAY!
CALL 1.800.474.4829 • Fax 1.800.474.4829 • www.infonex.ca
Expert Advice on Addressing Your Key Accounting
and Reporting Challenges
Sam Ritchie, Senior Manager,
BDO
Joseph Bonvillain, Partner,
MANNING ELLIOTT LLP
Catherine Wade, Partner,
DENTONS CANADA
James Paterson, Senior Manager,
PWC
Andrew James, Senior Manager,
KPMG
Mark Zastre,
National Leader, Mining,
GRANT THORNTON
Natalia Samartseva, Manager,
MANNING ELLOITT LLP
Accounting
& Reporting
for Mining
Event Chair:
Bryndon Kydd, Partner,
BDO
Carla-Marie Hait, Chief Accountant,
BRITISH COLUMBIA SECURITIES
COMMISSION
Ian Moore, Senior Manager,
DELOITTE
YOUR FACULTYHEAR TRIED AND TESTED APPROACHES
FROM EXPERIENCED INDUSTRY LEADERS
Asad Rasheed, Manager,
DELOITTE
David James, Senior Manager,
KPMG
Ensure accurate measuring and recording for impairments
Make sense of the accounting for IFRS 3 – Business Combinations
Work through the new revenue recognition model
Hear about the recent developments in the lease accounting project and identify
what you need to know now
Accurately account for alternative sources of financing
Tackle the IFRIC 20 interpretation for stripping costs
Get expert advice for preparing your MD&A, and improve your abilities to
communicate with your investors in a clear and straightforward manner
Learn how to deal with the effects of constant price fluctuations in commodi-
ties are affecting your financial reporting
Find the balance between too much and too little disclosure in your financial
statements
Ensure your financial reporting is clear in foreign markets
Recognize liabilities for levies imposed by different governments
❑P
❑P
❑P
❑P
❑P
❑P
❑P
❑P
❑P
❑P
❑P

2. consolidation accounting, convertible debt and equity transactions, leases and general
investment accounting in US GAAP and IFRS.
1:15 – 2:15
Latest Developments in Lease Accounting: What You Need
to Know Now
Sam Ritchie, Senior Manager, BDO
• Proposed accounting requirements for lessees and lessors
• Implications for financial statements
• Breaking down new levels of complexity: identify what you need to look for
• Prepare for new disclosure requirements
Sam Ritchie is a member of the New Zealand Institute of Chartered Accoun-
tants. With ten years of experience in public accounting, in both Canada and
New Zealand, Sam has expertise in International Financial Reporting Standards
(IFRS) and the implementation of, and the transition to IFRS for entities in a
diverse range of industries.
2:30 – 3:30
Streaming Transactions: Accounting for Alternative Sources
of Financing
Eric Bretsen, Partner, Ernst & Young
Brenna Daloise, Senior Manager, Ernst & Young
Allan Russell, Partner, Ernst & Young
• Purchase and sale agreements
• How streaming transactions are perceived as mutually beneficial for both
the mining company and the streaming company
• How a streaming deal can be reached for any product of a mine operation
3:30 – 4:30
Accounting for Stripping Costs: IFRIC 20
James Paterson, Senior Manager, PwC
• Overview of IFRIC 20 requirements
• Understanding the need for an interpretation
• Get a sense of the scope of IFRIC 20
• Stripping costs: overall approach
• Initial and subsequent measurement
James Paterson has experience in providing a wide range of assurance
services to US and Canadian public companies including Canadian and U.S.
GAAP, IFRS and Sarbanes-Oxley compliance to companies in the mining sec-
tor. James’ client experience includes working with organizations at all stages
of development from junior exploration and development to international producing
companies.
8:00 – 9:00 Registration and Continental Breakfast
9:00 – 9:05
Welcome and Opening Remarks from the Chair
Bryndon Kydd, Partner, BDO
9:05 – 10:00
Impairments: Accurate Measurement and Recognition
Mark Zastre, National Leader, Mining, Grant Thornton
• Understanding the regulators' perspective
• Impairment testing and IFRS 6
• Measuring recoverable amount
• Use of internal and external factors
• Reversal of impairment losses
• Impairment assessment and the going concern assumption
• Practical examples and experience
Mark Zastre has worked with Canadian and U.S.-listed mining compa-
nies that operate around the world. He is also the Global Leader of Grant
Thornton International's Mining Sector. He practices exclusively with
public companies and/or companies working towards a public listing. Mark
provides audit/assurance, internal control, risk management and operational improve-
ment services to a client base that consists predominately of mineral exploration and/
or mining companies operating outside of Canada.
10:15 – 11:15
Practical Issues Encountered in Accounting for IFRS 3 -
Business Combinations
Joseph Bonvillain, Partner, Manning Elliott LLP
Nina Turkiewicz, Manager, Manning Ellott LLP
• Identifying a business
• Identifying a business combination and the acquirer
• Measuring and classifying consideration transferred
• Other considerations, including fair value measurement
Joseph Bonvillain is the leader of Manning Elliott's IFRS Task Force. He is
responsible for educating and enhancing the skills sets of both clients and
staff members on IFRS issues. Joseph also provides audit, tax and general
advisory services to a wide range of clients such as small and medium-sized
public companies and private companies -- especially those in the mineral exploration
and mining industries.
11:15 – 12:15
Making Sense of the New Revenue Recognition Model
Ian Moore, Senior Manager, Deloitte
Asad Rasheed, Manager, Deloitte
• Overview of the new standard
• Impact of the new standard on revenue recognition
• Effect on financial statement disclosure
Ian Moore has a focus on Accounting Advisory (U.S. GAAP, IFRS and
ASPE) services. He has technical expertise in accounting for equity method
and joint ventures, consolidation accounting, financial instruments, leases
and revenue recognition accounting in US GAAP and IFRS. Prior to joining
Advisory Services in Vancouver, Ian worked as a Senior Manager, External Reporting
for Aecon Group Inc., Canada’s largest publicly traded construction company.
Asad Rasheed has provided advisory, accounting consultation and audit
support services on complex accounting and regulatory issues to non-attest
relationship clients as well Deloitte audit teams. He has technical exper-
tise in accounting for derivatives and hedging activities, securitizations,
DAY ONE PROGRAM AGENDA: TUESDAY, SEPTEMBER 23, 2014
Networking Break10:00 – 10:15
Luncheon Break12:15 – 1:15
Networking Break2:15 – 2:30
Register Now! Call 1.800.474.4829 Fax 1.800.558.6520 WWW.INFONEX.CA
Accounting and Reporting for Mining
September 23 – 24, 2014 • Vancouver, British Columbia
Join Your Peers
• Chief Financial Officers
• VPs and Directors of Finance
• Directors of Corporate
Accounting
• Accountants and Auditors for
Issuers
• Controllers and Accountants
• Financial Analysts
• Financial Accounting and
Reporting Managers
• Regulatory Compliance Officers
WHO SHOULD ATTEND THIS IN-DEPTH EVENT

3. DAY TWO PROGRAM AGENDA: WEDNESDAY, SEPTEMBER 24, 2014
Register Now! Call 1.800.474.4829 Fax 1.800.558.6520 WWW.INFONEX.CA
Accounting and Reporting for Mining
September 23 – 24, 2014 • Vancouver, British Columbia
1:15 – 2:15
Key Considerations for Tax in the Mining Sector
David James, Senior Manager, KPMG
• Review of the fundamentals of mining taxation in Canada
• Recent federal and provincial income tax pronouncements impacting the
mining industry
• Changes to reporting requirements for mining companies
• Tax accounting topics
• Update on local mining taxes and/or duties
David James's work focuses on Canadian corporate tax compliance and con-
sulting, primarily for public and private mining companies in Canada. David’s
experience includes: General tax planning and compliance for Canadian public
mining companies; tax provision preparation and review in connection with
financial statement audits of public corporations in the local mining industry; advice on
financing and investing outside of Canada for Canadian public and private corporations.
2:30 – 3:30
Addressing Fraud Issues in Financial Reporting to Foreign
Governments
Bryndon Kydd, Partner, BDO
• Explore "The Working Group's" recommendations for disclosing project-
level payments made to domestic and foreign governments
• Ensure your reporting is clear for foreign markets
• Outlining expectations with managers and directors
• Recording payments making to government
Bryndon Kydd serves as the leader of BDO's Energy and Natural Resource
Group in Vancouver. Bryndon works primarily with public companies in the
Energy and Natural Resource sector and, in addition to standard audit and
taxation services, provides assistance with complex accounting issues such
as impairment testing, debt and equity financing transactions, business combinations,
reverse takeovers, and initial public offerings.
3:30 – 4:30
IFRIC 21: Recognizing Liabilities for Levies Imposed by
Different Governments
Natalia Samartseva, Manager, Manning Elloitt LLP
Patrick Ho, Manager, Manning Elloitt LLP
• When to record a liability to pay a levy
• When to record as a cost or expense
• Difference between annual and interim reporting
Natalia Samartseva possesses extensive experience auditing public com-
panies in a range of diverse industries such as junior mining exploration,
research and development, forestry, and information technology. Natalia
successfully manages various assurance engagements such as audits, reviews
and compilations to clients listed on Canadian and U.S. stock exchanges. She also
provides business advisory services to clients facing complex accounting issues, and
participates in the technical training and mentoring of CPA students and fellow team
members.
8:00 – 9:00 Continental Breakfast
9:00 – 9:05
Opening Remarks from the Chair
Bryndon Kydd, Partner, BDO
9:05 – 10:00
Update from the British Columbia Securities Commission
Carla-Marie Hait, Chief Accountant, British Columbia Securities
Commission
Chris Collins, Chief Mining Advisor, British Columbia Securities
Commission
• Update on the current regulatory priorities for mining companies
• Hot topics in financial reporting for securities regulators
• Recent publications on financial reporting
• Non-GAAP financial measures and additional GAAP measures
• Outlook for 2015
Carla-Marie Hait provides accounting advisory services to all divisions
of the Commission. She participates in the development of legislation and
policy. Recent policy projects relate to the changeover in Canada to Interna-
tional Financial Reporting Standards. Carla-Marie reviews financial reporting
issues that arise in issuers' filings for public offerings and continuous disclosure.
10:15 – 11:15
MD&A: Guidance on Preparation and Disclosure
Catherine Wade, Partner, Dentons Canada
• Real-world MD&A examples: what your competitors and peers are dis-
closing
• Examining issues highlighted by regulators
• Commonalities between the most effective MD&As
• Mitigating regulatory risks with complete disclosures
• Presenting forward-looking information without losing competitive advan-
tage or worrying about legal liability
Catherine Wade is a senior securities and M&A lawyer with international
experience. Within this practice area, Catherine has experience in hostile
takeovers and shareholder meetings, both as Chair of the meeting and as
counsel to the Chair. She acts for junior and senior listed companies and
has experience in North America, the U.K., Europe and South Korea. Catherine is a
former member of the Securities Law Advisory Committee for the British Columbia
Securities Commission and was a senior staff member at the Ontario Securities Com-
mission
11:15 – 12:15
How Changing Commodity Prices Are Affecting Financial
Reporting
Andrew James, Senior Manager, KPMG
• Making sense of the constant price fluctuations
• How to treat tricky accounting issues
• Ensuring you are disclosing the right information
Andrew James has 11 years’ audit experience in both Canada and Australia.
He focuses primarily on providing audit and accounting advisory services to
mining and forest products companies. Andrew has substantial experience
with SEC registrants and Sarbanes Oxley, and capital markets transactions.
He has responsibility for managing large multi-national audit engagements, including
managing teams from multiple KPMG offices.
Networking Break10:00 – 10:15
Luncheon Break12:15 – 1:15
Networking Break2:15 – 2:30