Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
4 Accounting policies
|
| Description of accounting policy for borrowings [text block] |
Loans and receivables from subsidiaries
|
| Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] |
Abandonment and restoration costs
|
| Description of accounting policy for deferred income tax [text block] |
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and
|
| Description of accounting policy for depreciation expense [text block] |
Depreciation
|
| Description of accounting policy for derecognition of financial instruments [text block] |
Derecognition of financial liabilities
|
| Description of accounting policy for exploration and evaluation expenditures [text block] |
Exploration and evaluation costs
|
| Description of accounting policy for fair value measurement [text block] |
Fair value measurement hierarchy
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| Description of accounting policy for financial instruments [text block] |
Financial Instruments
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
Foreign currencies
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| Description of accounting policy for functional currency [text block] |
The Company has prepared its financial statements in United States Dollars (US$). The functional currency of the companies in Kazakhstan is the Kazakhstan Tenge
|
| Description of accounting policy for impairment of non-financial assets [text block] |
Impairment of non-current assets
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| Description of accounting policy for income tax [text block] |
Taxation
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
Investments
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| Description of accounting policy for issued capital [text block] |
Share capital
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| Description of accounting policy for measuring inventories [text block] |
Inventories
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| Description of accounting policy for intangible assets other than goodwill [text block] |
Intangible assets
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| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
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| Description of accounting policy for recognition of revenue [text block] |
Revenue recognition
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| Description of accounting policy for trade and other receivables [text block] |
Trade and other receivables
|
| Description of accounting policy for transactions with related parties [text block] |
Related party transactions
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