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Note 2 - Basis of Presentation | 6 Months Ended
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Sep. 30, 2024
Statement Line Items [Line Items] |
Disclosure of basis of preparation of financial statements [text block] |
2. | BASIS OF PRESENTATION
| a) | Basis of measurement
These condensed interim consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value through profit and loss or fair value through other comprehensive loss, which are stated at their fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information. The policies applied in these condensed interim consolidated financial statements are based on IFRS issued and effective as of September 30, 2024. The Board of Directors approved these condensed interim consolidated financial statements for issue on November 14, 2024.
| b) | Principles of consolidation
These condensed interim consolidated financial statements include the financial statements of the Company and the entities controlled by the Company. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the condensed interim consolidated financial statements from the date that control commences until the date that control ceases. All significant intercompany transactions and balances have been eliminated. The condensed interim consolidated financial statements include the accounts of the Company and its wholly owned subsidiary listed in the following table:
| Country of Incorporation | Principal Activity
Sierra Gold & Silver Ltd. | USA | Holding Company

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- Definition The disclosure of the basis used for the preparation of the financial statements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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