目标1.本国际财务报告的目标是规范矿产资源勘探和评价的财务报告。2 .本国际财务报告准则具体对以下方面做出了规定 :(1)对勘探和评价支出的现行会计实务进行有限改进。(2 )要求确认勘探和评价资产的主体按照本国际财务报告准则对这些资产进行减值评估 ,按照《国际会计准则第 Goals 1. The objectives of this International Financial Report are to regulate the financial reporting of exploration and evaluation of mineral resources. This International Financial Reporting Standard specifically sets forth the following: (1) Limited improvements to existing accounting practices for exploration and evaluation expenditures. (2) The entity that requires the confirmation of the exploration and evaluation assets to make an impairment assessment of these assets in accordance with this IFRS shall, in accordance with IAS