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SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2017
Disclosure of significant accounting policies [Abstract]  
Disclosure of information about consolidated entities
The Consolidated Financial Statements include the accounts of Yamana Gold Inc. (parent and ultimate holding company) and the following significant entities as at December 31, 2017 and 2016:
 
 
 
Interest
Legal Entity
Mine
Country of incorporation
2017

2016

Mineração Maracá Industria e Comércio S.A.
Chapada
Brazil
100
%
100
%
Minera Meridian Ltda.
El Peñón
Chile
100
%
100
%
Canadian Malartic Corporation - a joint operation (Note 3(b))
Canadian Malartic
Canada
50
%
50
%
Minera Florida Ltda.
Minera Florida
Chile
100
%
100
%
Jacobina Mineração e Comércio Ltda.
Jacobina
Brazil
100
%
100
%
Minas Argentinas S.A.
Gualcamayo
Argentina
100
%
100
%
Disclosure of detailed information about property, plant and equipment
 
Depreciation Method
Useful Life
Building
Straight Line
4 to 30 years
Machinery and equipment
Straight Line
2 to 7 years
Vehicles
Straight Line
3 to 5 years
Furniture and office equipment
Straight Line
2 to 10 years
Computer equipment and software
Straight Line
3 to 5 years
Land
Not depreciated
 
 
Mining property costs subject
to depletion
(i)


Mining property costs not subject to depletion
(ii)

Land, building,
plant & equipment

 

Total



Cost, January 1, 2016
$
5,522.5

$
6,546.7

$
2,802.2

$
14,871.4

Additions
192.3

240.2

55.8

488.3

Acquisitions through business combinations (Note 6(d))
17.1

—

40.3

57.4

Reclassification, transfers and other non-cash movements (iii)
421.8

(435.2
)
42.9

29.5

Change in decommissioning, restoration and similar liabilities
36.6

—

—

36.6

Disposals
(329.9
)
(369.7
)
(196.0
)
(895.6
)
Cost, December 31, 2016
$
5,860.4

$
5,982.0

$
2,745.2

$
14,587.6

Additions
231.9

317.9

94.1

643.9

Reclassification, transfers and other non-cash movements (iii)
99.5

(24.1
)
(29.1
)
46.3

Change in decommissioning, restoration and similar liabilities
47.4

0.5

—

47.9

Disposals
1.0

(10.1
)
(28.4
)
(37.5
)
Reclassified as held for sale (Note 6(a))
(109.9
)
(129.8
)
(92.6
)
(332.3
)
Cost, December 31, 2017
$
6,130.3

$
6,136.4

$
2,689.2

$
14,955.9

 
 
 
 
 
Accumulated depletion and depreciation, January 1, 2016
$
3,211.3

$
2,275.8

$
1,175.6

$
6,662.7

Depletion and depreciation for the year
261.8

—

215.3

477.1

Impairment
426.8

101.1

87.2

615.1

Reclassification, transfers and other non-cash movements
(0.5
)
—

—

(0.5
)
Disposals
(330.0
)
(295.7
)
(107.4
)
(733.1
)
Accumulated depletion and depreciation, December 31, 2016
$
3,569.4

$
2,081.2

$
1,370.7

$
7,021.3

Depletion and depreciation for the year
224.9

—

212.5

437.4

Impairment (iv)
129.7

146.3

80.5

356.5

Reclassification, transfers and other non-cash movements
—

—

—

—

Disposals
—

(2.9
)
(13.0
)
(15.9
)
Eliminated on reclassification as held for sale (Note 6(a))
(49.8
)
—

(53.3
)
(103.1
)
Accumulated depletion and depreciation, December 31, 2017
$
3,874.2

$
2,224.6

$
1,597.4

$
7,696.2

Carrying value, December 31, 2016
$
2,291.0

$
3,900.8

$
1,374.5

$
7,566.3

Carrying value, December 31, 2017
$
2,256.1

$
3,911.8

$
1,091.8

$
7,259.7

(i)
The following table shows the reconciliation of capitalized stripping costs incurred in the production phase:
As at December 31,
2017

2016

Balance, beginning of year
$
285.3

$
221.7

Additions
135.2

88.7

Amortization
(18.2
)
(25.1
)
Balance, end of year
$
402.3

$
285.3

(ii)
Mining property costs not subject to depletion include: capitalized mineral reserves and exploration potential acquisition costs, capitalized exploration & evaluation costs, capitalized development costs, assets under construction, capital projects and acquired mineral resources at operating mine sites. Mining property costs not subject to depletion are composed of the following:
As at December 31,
2017

2016

Projects with mineral reserves
$
2,429.3

$
2,346.1

Exploration potential
1,220.9

1,465.1

Mines under construction
261.6

89.6

Total
$
3,911.8

$
3,900.8

(iii)
Reclassification, transfers and other non-cash movements includes $54.2 million (2016 - $6.2 million) in ore stockpile inventory which is not expected to be processed within the next twelve months.
(iv)
During the year, the Company recognized net impairment charges totalling $356.5 million on certain mineral interests (2016 - $615.1 million). Refer to Note 11: Impairment and Reversal of Impairment to the Company's Consolidated Financial Statements for additional details.