IFRS 6 Exploration for and Evaluation of Mineral Resources
Exploration and evaluation assets are measured at cost. Models of measurement after recognition are cost and revaluation model. Cost model carrying amount = cost - accumulated depreciation - accumulated impairment losses.
Revaluation model carrying amount = revalued amount.
Revalued amount = fair value at the date of revaluation- subsequent accumulated depreciation- subsequent accumulated impairment losses. Exploration and evaluation assets classified as tangible or intangible reflecting the nature of assets.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | | Disposal group of assets is a group of assets to be disposed of together as a group in a single transaction | | Non-current assets (or disposal groups) are classified as held for sale if carrying amount is expected to be recovered principally through a sale transaction and not through continuing use. | | Non-current assets (or disposal groups) classified as held for sale reported separately (from other assets) in the statement of financial position. | | Non-current assets (or disposal groups) held for sale are measured at the lower of carrying amount and fair value less costs to sell | | A discontinued operation is a component of an entity that has been disposed of or is classified as held for sale

and satisfies one of the following conditions: (i)represents a separate major line of business or geographical area of operations (ii) is part of a single plan to dispose of a separate major line of business or geographical area of operations
(iii)is a subsidiary acquired exclusively for the purpose of resale. | | disclosure requirement in the statement of comprehensive income is the sum of (1) and (2) is reported as a single amount in the