Entrée Resources (ERLFF) 20-F 16 Mar 20 2019 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2019shares
Cover [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Registrant Name	Entree Resources Ltd.
Entity Central Index Key	0001271554
Trading Symbol	ERLFF
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	175,470,074
Entity Well-known Seasoned Issuer	No
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	Common Shares
Security Exchange Name	NONE
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	CA
Entity Current Reporting Status	Yes

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 5,380	$ 6,154
Receivables and prepaid expenses	122	68
Prepaid licence fees	158	0
Investments	0	912
Current assets	5,660	7,134
Non-current assets
Property and equipment	316	87
Other assets	114	199
Deposits and other	12	12
Non-current assets	442	298
Total assets	6,102	7,432
Current liabilities
Accounts payable and accrued liabilities	72	346
Current portion of lease liabilities	103	0
Current liabilities	175	346
Non-current liabilities
Lease liabilities	201
Other non-current liabilities	0	44
Loan payable to Oyu Tolgoi LLC	9,035	8,380
Deferred revenue	43,671	38,411
Non current Liabilities	52,907	46,835
Total liabilities	53,082	47,181
Shareholders' deficiency
Share capital	173,095	172,955
Reserves	22,445	22,199
Accumulated other comprehensive (loss) income	(407)	1,688
Deficit	(242,113)	(236,591)
Total shareholders' deficiency	(46,980)	(39,749)
Total liabilities and shareholders' deficiency	$ 6,102	$ 7,432

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Expenses
Exploration	$ 173	$ 175	$ 332
General and administrative	1,490	1,145	1,656
Share-based compensation	340	506	678
Depreciation	105	22	20
Other		(13)	192
Operating loss	2,108	1,835	2,878
Gains on disposals of investments	(123)
Foreign exchange (gain) loss	(195)	287	(380)
Interest income	(137)	(111)	(116)
Interest expense	319	307	287
Loss from equity investee	273	175	215
Finance costs	29
Deferred revenue finance costs	3,250	2,985
Gain on sale of mining property interest		(353)
Unrealized loss on investments		73
Loss on the Arrangement	33,600		33,627
Loss before income taxes	5,524	5,198	36,511
Income tax recovery	0	0	(72)
Net loss from continuing operations	5,524	5,198	36,439
Discontinued operations
Net loss from discontinued operations			176
Net loss for the year	5,524	5,198	36,615
Other comprehensive loss (income)
Foreign currency translation	2,095	(3,372)	1,684
Total comprehensive loss	$ 7,619	$ 1,826	$ 38,299
Net loss per common share
Basic and fully diluted – continuing operations	$ (0.03)	$ (0.03)	$ (0.21)
Basic and fully diluted – discontinued operations	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding
Basic and fully diluted (000's)	174,907	174,344	172,259
Total common shares issued and outstanding (000's)	175,470	174,807	173,573

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Deficiency) - USD ($) $ in Thousands	Total	Share capital	Reserves	Accumulated other comprehensive income (loss)	Subscriptions received in advance	Deficit
Balance at Dec. 31, 2016	$ 19,489	$ 178,740	$ 20,863		$ 559	$ (180,673)
Balance (Shares) at Dec. 31, 2016		153,045
Statement [Line Items]
Net loss and comprehensive income (loss)	(38,299)			$ (2,481)		(36,615)
Share-based compensation	632		632
Transfer of net assets to Mason Resources	(10,798)	$ (11,595)		797
Issuance of share capital – inducement bonus shares, value	37	$ 37
Issuance of share capital – inducement bonus shares, shares		100
Issuance of share capital – private  placement, value	5,048	$ 4,478	1,129		$ (559)
Issuance of share capital – private  placement, shares		18,529
Issuance of share capital – share options, value	199	$ 648	(449)
Issuance of share capital – share options, shares		1,899
Balance at Dec. 31, 2017	$ (24,489)	$ 172,308	22,175	(1,684)		(217,288)
Balance (Shares) at Dec. 31, 2017	173,573,000	173,573
Statement [Line Items]
Adjustment on initial application of IFRS 16 | Increase Decrease Due To Changes In Accounting Policy Required By IFRS 16 [Member]	$ (14,105)					(14,105)
Net loss and comprehensive income (loss)	(1,826)			3,372		(5,198)
Share-based compensation	506		506
Issuance of share capital – share options, value	165	$ 647	(482)
Issuance of share capital – share options, shares		1,234
Balance at Dec. 31, 2018	$ (39,749)	$ 172,955	22,199	1,688		(236,591)
Balance (Shares) at Dec. 31, 2018	174,807,000	174,807
Statement [Line Items]
Adjustment on initial application of IFRS 16	$ 2					2
Net loss and comprehensive income (loss)	(7,619)			(2,095)		(5,524)
Share-based compensation	340		340
Issuance of share capital – share options, value	46	$ 140	(94)
Issuance of share capital – share options, shares		663
Balance at Dec. 31, 2019	$ (46,980)	$ 173,095	$ 22,445	$ (407)		$ (242,113)
Balance (Shares) at Dec. 31, 2019	175,470,000	175,470

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows used in operating activities
Net loss from continuing operations	$ (5,524)	$ (5,198)	$ (36,439)
Items not affecting cash:
Depreciation	105	22	20
Share-based compensation	340	506	678
Loss from equity investee	273	175	215
Interest expense	319	307	287
Finance cost	29
Gain on sale of investments	(123)
Unrealized foreign exchange (gains) losses	(176)	249	(1,471)
Deferred revenue finance costs	3,250	2,985
Gain on sale of mining property interest		(353)
Unrealized loss on investments		73
Loss on the Arrangement			33,627
Income tax recovery			(72)
Other	5	(9)	11
Cash Flows From Used In Operations Before Changes In Working Capital	(1,502)	(1,243)	(3,144)
Changes in non-cash operating working capital:
(Increase) decrease in receivables and prepaids	(54)	333	(354)
(Decrease) increase in accounts payable and accruals	(260)	133	(102)
Discontinued operations			604
Cash Flows From Used In Operating Activities	(1,816)	(777)	(2,996)
Cash flows from (used in) investing activities
Proceeds from sale of investments	1,035
Net cash outflow on sale of mining property interest		(120)
Purchase of equipment		(6)	(100)
Cash paid in connection with the Arrangement			(8,843)
Cash Flows From Used In Investing Activities	1,035	(126)	(8,943)
Cash flows (used in) from financing activities
Repayment of lease liability	(80)
Proceeds from issuance of common shares – share options	46	165	199
Proceeds from issuance of common shares – private placement			5,038
Cash Flows From Used In Financing Activities	(34)	165	5,237
Decrease in cash and cash equivalents	(815)	(738)	(6,702)
Cash and cash equivalents - beginning of year	6,154	7,068	13,391
Effect of exchange rate changes on cash and cash equivalents	41	(176)	379
Cash and cash equivalents - end of year	$ 5,380	$ 6,154	$ 7,068

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Cash and cash equivalents) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash and cash equivalents [abstract]
Cash	$ 5,346	$ 6,120	$ 7,031
Cash equivalents	34	34	37
Total cash and cash equivalents	$ 5,380	$ 6,154	$ 7,068

Nature of operations

Nature of operations	12 Months Ended
	Dec. 31, 2019
Disclosure of nature of operations [Abstract]
Nature of operations	1 Nature of operations Entrée Resources Ltd., together with its subsidiaries (collectively referred to as the “Company” or “Entrée”), is focused on the exploration of mineral property interests. The Company is principally focused on its Entrée/Oyu Tolgoi Joint Venture Property in Mongolia. The Company has its primary listing in Canada on the Toronto Stock Exchange (“TSX”) and its common shares also trade in the United States on the Over-the-Counter The Company’s registered office is at Suite 2900, 550 Burrard Street, Vancouver, BC, V6C 0A3, Canada. All amounts are expressed in United States dollars, except for certain amounts denoted in Canadian dollars (“C$”). These consolidated financial statements have been prepared on the basis of accounting principles applicable to a going concern which assumes that the Company will be able to continue for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. The Company estimates it has sufficient working capital to continue operations for the upcoming year.

Basis of presentation

Basis of presentation	12 Months Ended
	Dec. 31, 2019
Disclosure of basis of presentation [Abstract]
Basis of presentation	2 Basis of presentation These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements have been prepared on a going concern basis, and in making the assessment that the Company is a going concern, management have taken into account all available information about the future, which is at least, but is not limited to, twelve months from December 31, 2019. The consolidated financial statements were approved and authorized for issue by the Board of Directors on March 13

Use of estimates and judgements

Use of estimates and judgements	12 Months Ended
	Dec. 31, 2019
Disclosure of accounting judgements and estimates [Abstract]
Use of estimates and judgements	3 Use of estimates and judgements The preparation of financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ materially from those estimates. Significant estimates and judgements used in the preparation of these consolidated financial statements include: determination of functional currencies; recoverable amount of property and equipment; title to mineral properties; share-based compensation; plan of arrangement – fair value of net assets distributed; and income taxes. Estimates that have the most significant effect on the amounts recognized in the Company’s consolidated financial statements are as follows: a) Determination of functional currencies The determination of the Company’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of each individual entity within the group. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of each entity. b) Income taxes The Company must make significant estimates in respect of the provision for income taxes and the composition of its deferred income tax assets and deferred income tax liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question which may, on resolution in the future, result in adjustments to the amount of current or deferred income tax assets or liabilities, and those adjustments may be material to the Company’s statement of financial position and results of operations. The determination of the ability of the Company to utilize tax losses carried forward to offset income taxes payable in the future and to utilize temporary differences which will reverse in the future requires management to exercise judgment and make assumptions about the Company’s future performance. Management is required to assess whether the Company is more likely than not to be able to benefit from these tax losses and temporary differences. Changes in the timing of project completion, economic conditions, metal prices and other factors having an impact on future taxable income streams could result in revisions to the estimates of benefits to be realized or the Company’s assessments of its ability to utilize tax losses before expiry. These revisions could result in material adjustments to the consolidated financial statements. c) Share-based compensation The Company uses the Black-Scholes option pricing model for the valuation of share-based compensation. Option pricing models require the input of the subjective assumptions including expected price volatility, interest rate and forfeiture rate. Changes in the input assumptions can materially affect the fair value estimate and the Company’s net loss and reserves. d) Plan of arrangement – fair value of net assets distributed In May 2017, the Company completed a plan of arrangement (the “Arrangement”) under Section 288 of the Business Corporations Act (British Columbia) (“BCBCA”) pursuant to which Entrée transferred its wholly owned subsidiaries that directly or indirectly hold the Ann Mason Project in Nevada and the Lordsburg property in New Mexico to Mason Resources Corp. (“Mason Resources”). Accounting for this transaction involves critical judgements and estimates in determining the fair value of the net assets distributed. In performing an analysis, the Company relied on Mason Resources’ share price to calculate the fair value of net assets transferred.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2019
Disclosure of summary of significant accounting policies explanatory [Abstract]
Significant accounting policies	4 Significant accounting policies The accounting policies set out below have been applied consistently by the Company and all of its wholly owned subsidiaries and to all periods presented in these consolidated financial statements. a) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s significant subsidiaries are Entrée LLC and Entrée Resources LLC. Wholly owned subsidiaries are entities in which the Company has direct or indirect control, where control is defined as the investor’s power over an investee with exposure, or rights, to variable returns from the investee and the ability to affect the investor’s returns through its power over the investee. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statements of comprehensive loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intercompany transactions and balances have been eliminated on consolidation. b) Foreign currency translation The functional currency of Entrée Resources Ltd. is the Canadian dollar. Accordingly, monetary assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the statement of financial position date while non-monetary non-monetary The Company follows the current rate method of translation with respect to its presentation of these consolidated financial statements in the reporting currency, which is the United States dollar. Accordingly, assets and liabilities are translated into United States dollars at the period-end c) Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument . The following table shows the classification of the Company’s financial instruments: Financial assets / liabilities Classification Cash and cash equivalents FVTPL Investments FVTPL Receivables Amortized costs Deposits Amortized costs Accounts payable and accrued liabilities Amortized costs Lease liabilities Amortized costs Loan payable to Oyu Tolgoi LLC Amortized costs Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of comprehensive loss / income. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss. Financial assets at FVTOCI Financial assets at FVTOCI are initially recorded at fair value adjusted for transaction costs. Dividends are recognized as income in the consolidated statements of comprehensive loss / income unless the dividend clearly represents a recovery of part of the cost of the investment. Gains or losses recognized on the sale of the equity investment are recognized in other comprehensive loss / income and are never reclassified to profit or loss. Impairment An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss / income. d) Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. e) Exploration and evaluation assets All direct costs related to the acquisition of mineral property interest are capitalized in the period incurred. Exploration and evaluation costs are charged to operations in the period incurred until such time as it has been determined that a mineral property has proven and probable reserves and the property is economically viable, in which case subsequent evaluation costs incurred to develop a mineral property are capitalized. f) Property, plant and equipment Mineral property interests and mine development costs All exploration and evaluation expenditures and property maintenance costs incurred for projects outside the boundary of a known mineral deposit containing proven and probable reserves are expensed as incurred to the date of establishing that property costs are economically recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after a number of key development and milestones have been achieved. These milestones include obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production Plant and equipment Items of plant and equipment are recorded at cost less accumulated depletion and amortization. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of plant and equipment have different useful lives, then they are accounted for as separate items (major components) of plant and equipment. Depreciation is recorded on a declining balance basis at rates ranging from 20% to 30% per annum. No depletion and amortization is recorded until the asset is substantially complete and available for its intended use. Impairment of non-current The Company reviews the carrying amounts of its non-financial Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax g) Long-term investments Long-term investments in companies in which the Company has voting interests of 20% or more or where the Company has the ability to exercise significant influence, are accounted for using the equity method. Under this method, the Company’s share of the investees’ earnings and losses is included in operations and its investments therein are adjusted by a like amount. Dividends received are credited to the long-term investment accounts. h) Decommissioning obligations The Company recognizes liabilities for statutory, contractual, legal or constructive obligations associated with the retirement of property, plant and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a provision for a decommissioning obligation is recognized at its net present value in the period in which it is incurred, using a discounted cash flow technique with market-based risk-free discount rates and estimates of the timing and amount of the settlement of the obligation. Upon initial recognition of the liability, the corresponding decommissioning cost is added to the carrying amount of the related asset. Following initial recognition of the decommissioning obligation, the carrying amount of the liability is increased for the passage of time and adjusted for changes to significant estimates including the current discount rate, the amount or timing of the underlying cash flows needed to settle the obligation and the requirements of the relevant legal and regulatory framework. Subsequent changes in the provisions resulting from new disturbance, updated cost estimates, changes to estimated lives of operations and revisions to discount rates are also capitalized to the related property, plant and equipment. Amounts capitalized to the related property, plant and equipment are depreciated over the lives of the assets to which they relate. The amortization or unwinding of the discount applied in establishing the net present value of provisions is charged to expense and is included within finance costs in the consolidated statement of comprehensive loss / income. i) Other provisions Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation. j) Taxation Income tax expense comprises current and deferred tax. Current tax and deferred taxes are recognized in the consolidated statements of comprehensive loss / income except to the extent that they relate to items recognized directly in equity or in other comprehensive loss / income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognized in respect of unused tax losses and credits, as well as temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on enacted or substantively enacted laws at the reporting date. The Company computes the provision for deferred income taxes under the liability method. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, only to the extent that it is probable that future taxable profits will be available against which they can be utilized. Future taxable profits are estimated using an income forecast derived from cash flow projections, based on detailed life-of-mine Deferred tax is not recognized for the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries, associates and joint arrangements to the extent that it is probable that they will not reverse in the foreseeable future. The Company is subject to assessments by various taxation authorities, who may interpret tax legislation differently from the Company. The final amount of taxes to be paid depends on a number of factors, including the outcomes of audits, appeals or negotiated settlements. Such differences are accounted for based on management’s best estimate of the probable outcome of these matters. The Company must make significant estimates and judgments in respect of its provision for income taxes and the composition and measurement of its deferred income tax assets and liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question that may, upon resolution in the future, result in adjustments to the amount of deferred income tax assets and liabilities; those adjustments may be material. k) Share-based compensation The Company’s stock option plan allows the Company’s directors, officers, employees, and consultants to acquire shares of the Company. The fair value of options granted is recognized as share-based compensation expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based compensation expense is recognized over the tranche’s vesting period by a charge to profit or loss. For employees, the compensation expense is amortized on a straight-line basis over the requisite service period which approximates the vesting period. Compensation expense for share options granted to non-employees non-employees re-measured At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of options that are expected to vest. In situations where equity instruments are issued to non-employees l) Loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average common shares outstanding are increased to include additional shares for the assumed exercise of share options and share purchase warrants, if dilutive. The number of additional common shares is calculated by assuming that outstanding share options and share purchase warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods. m) Related party transactions Parties are considered related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered related if they are subject to common control or significant influence. A transaction is considered a related party transaction when there is a transfer of resources or obligations between related parties. n) Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the relative fair value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based o) Accounting standards adopted during the year Effective January 1, 2019, the Company has adopted IFRS 16 using the modified retrospective application method where the 2018 comparatives are not restated and the cumulative effect of initially applying IFRS 16 has been recorded on January 1, 2019 for any differences identified, including adjustments to opening shareholders’ deficiency balance. IFRS 16 introduces significant changes to the lessee accounting by removing the distinction between operating and finance leases and requiring the recognition of a right-to-use In applying IFRS 16 for all leases, the Company (i) recognizes the ROU asset and lease liabilities in the statement of financial position, initially measured at the present value of future lease payments; (ii) recognizes the depreciation of ROU assets and interest on lease liabilities in the consolidated statement of comprehensive loss; and (iii) separates the total amount of cash paid into a principal portion (presented in financing activities) and interest (presented within operating activities) in the consolidated statement of cash flows. In transitioning to IFRS 16, the Company analyzed its contracts to identify whether they contain a lease arrangement. This analysis identified contracts containing leases that have an increase to the Company’s ROU assets of $0.3 million and lease liabilities of $0.4 million. The difference between the Company’s ROU assets and lease liabilities has been included as an adjustment to opening shareholders’ deficiency balance at January 1, 2019. In addition, $0.1 million of leasehold inducements was written-off New accounting policy for leases under IFRS 16 The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognizes a ROU asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, at the commencement of the lease, with the following exceptions: (i) the Company has elected not to recognize ROU assets and liabilities for leases where the total lease term is less than or equal to 12 months, or (ii) for leases of low value. The payments for such leases are recognized in the consolidated statement of comprehensive loss on a straight-line basis over the lease term. The ROU asset is initially measured based on the present value of lease payments, lease payments made at or before the commencement day, and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. The ROU asset is depreciated over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments include fixed payments less any lease incentives, and any variable lease payments where variability depends on an index or rate. When the lease contains an extension or purchase option that the Company considers reasonably certain to be exercised, the cost of the option is included in the lease payments. The operating lease obligations as at December 31, 2018 are reconciled as follows to the recognized lease liabilities as at January 1, 2019: Minimum lease payments under operating leases as of December 31, 2018 $ 462 Effect from discounting at the incremental borrowing rate as of January 1, 2019 (107) Lease liabilities recognized as of January 1, 2019 $ 355 ROU assets are included in property and equipment and the lease liability is included in current portion of other liabilities and other liabilities in the consolidated statement of financial position. IFRS 15 With the implementation of IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018, the Company recorded an adjustment of $14.1 million to opening January 1, 2018 deficit and a corresponding adjustment to deferred revenue balance. Adjustment is due to a change in the transaction price for the Company’s streaming agreement as a result of the existence of a significant financing component at a discount rate of 8%.

Plan of arrangement and discont

Plan of arrangement and discontinued operations	12 Months Ended
	Dec. 31, 2019
Disclosure of discontinued operations [Abstract]
Plan of arrangement and discontinued operations	5 Plan of arrangement and discontinued operations In May 2017, the Company completed the Arrangement under Section 288 of the BCBCA pursuant to which Entrée transferred its wholly owned subsidiaries that directly or indirectly hold the Ann Mason Project in Nevada and the Lordsburg property in New Mexico including $8,843,232 in cash and cash equivalents to Mason Resources in exchange for 77,804,786 common shares of Mason Resources (the “Mason Common Shares”). Mason Resources commenced trading on the TSX on May 12, 2017 under the symbol “MNR”. As part of the Arrangement, Entrée then distributed its 77,805,786 Mason Common Shares to Entrée shareholders by way of a share exchange, pursuant to which each existing share of Entrée was exchanged for one “new” share of Entrée and 0.45 of a Mason Common Share. Optionholders and warrantholders of Entrée received replacement options and warrants of Entrée and options and warrants of Mason Resources which were proportionate to, and reflective of the terms of, their existing options and warrants of Entrée. The discontinued operations include three entities transferred to Mason Resources pursuant to the Arrangement: Mason U.S. Holdings Inc.; Mason Resources (US) Inc.; and M.I.M. (U.S.A.) Inc. (collectively the “US Subsidiaries”). In accordance with International Financial Reporting Interpretations Committee (“IFRIC”) 17, Distribution of Non-cash spin-off spin-out. The Arrangement resulted in a reduction of share capital in the amount of $11.4 million, being the fair value of the net assets distributed Current assets Cash $ 8,843 Receivables and prepaids 137 8,980 Long-term assets Equipment 25 Mineral property interest 37,699 Reclamation deposits and other 481 38,205 Current liabilities Accounts payable and accrued liabilities (34) Long-term liabilities Deferred income taxes (2,937) Carry value of net assets 44,214 Fair value of net assets 11,384 (32,830) Foreign currency translation adjustment (797) Loss on the Arrangement $ (33,627) The net loss from the US Subsidiaries has been reclassified to net loss from discontinued operations as follows: 2017 Expenses Exploration $ 239 General and administrative 19 Depreciation 4 Foreign exchange gain (86) Net loss from discontinued operations $ 176

Investments

Investments	12 Months Ended
	Dec. 31, 2019
Disclosure of Investments [Abstract]
Investments	6 Investments In June 2018, the Company acquired 478,951 common shares of Anglo Pacific Group PLC (“Anglo Pacific”), a public company listed on the London Stock Exchange (“LSE”) and the TSX, through the sale of the Cañariaco Project Royalty (Note 9). In 2019, the Company disposed of all its investments in Anglo Pacific common shares for net proceeds of $1.0 million and realized a $0.1 million gain.

Property and equipment

Property and equipment	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
Property and equipment	7 Property and equipment Office equipment Computer Field Buildings Right-of-use Total Cost Balance, January 1, 2017 $ 42 $ 175 $ 55 $ 40 $ - $ 287 Additions 50 2 - 45 - 97 Disposals (40 ) (40 ) (19 ) (43 ) - (117 ) Foreign exchange 3 12 3 3 21 Balance, December 31, 2017 55 149 39 45 - 288 Additions - 6 - - - 6 Foreign exchange (5 ) (12 ) (4 ) (4 ) - (25 ) Balance at December 31, 2018 50 143 35 41 - 269 Additions - - - - 337 337 Disposals - (33 ) (37 ) - - (70 ) Foreign exchange 3 4 2 3 4 16 Balance at December 31, 2019 $ 53 $ 114 $ - $ 44 $ 341 $ 552 Accumulated depreciation Balance, January 1, 2017 $ (34 ) $ (144 ) $ (30 ) $ (36 ) $ - $ (244 ) Depreciation (6 ) (6 ) (2 ) (6 ) - (20 ) Disposals 33 32 - 39 - 104 Foreign exchange (1 ) (12 ) (1 ) (2 ) - (16 ) Balance, December 31, 2017 (8 ) (130 ) (33 ) (5 ) - (176 ) Depreciation (8 ) (5 ) (2 ) (7 ) - (22 ) Foreign exchange 1 10 4 1 - 16 Balance at December 31, 2018 (15 ) (125 ) (31 ) (11 ) - (182 ) Depreciation (7 ) (2 ) - (6 ) (90 ) (105 ) Disposals - 32 33 - - 65 Foreign exchange (1 ) (8 ) (2 ) (1 ) (2 ) (14 ) Balance at December 31, 2019 $ (23 ) $ (103 ) $ - $ (18 ) $ (92 ) $ (236 ) Net book value January 1, 2018 $ 47 $ 19 $ 6 $ 40 $ - $ 112 December 31, 2018 $ 35 $ 18 $ 4 $ 30 $ - $ 87 December 31, 2019 $ 30 $ 11 $ - $ 26 $ 249 $ 316

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Other Assets	8 Other Assets Entrée/Oyu Tolgoi JV Property, Mongolia The Company has a carried 20% participating joint venture interest in two of the Oyu Tolgoi project deposits, and a carried 20% or 30% participating joint venture interest (depending on the depth of mineralization) in the surrounding land package located in the South Gobi region of Mongolia (the “Entrée/Oyu Tolgoi JV Property”). The Entrée/Oyu Tolgoi JV Property is comprised of the eastern portion of the Shivee Tolgoi mining licence, which hosts the Hugo North Extension copper-gold deposit, and all of the Javhlant mining licence, which hosts the majority of the Heruga copper-gold-molybdenum deposit. The Shivee Tolgoi and Javhlant mining licences were granted by the Mineral Resources Authority of Mongolia in October 2009. Title to the two licences is held by the Company. In October 2004, the Company entered into an arm’s-length Earn-In “Earn-In Earn-In Earn-In On June 30, 2008, OTLLC gave notice that it had completed its earn-in sub-surface Earn-In Earn-In The portion of the Shivee Tolgoi mining licence outside of the Entrée/Oyu Tolgoi JV Property, Shivee West, is 100% owned by the Company, but is subject to a right of first refusal by OTLLC. In October 2015, the Company entered into a License Fees Agreement with OTLLC, pursuant to which the parties agreed to negotiate in good faith to amend the JVA to include Shivee West in the definition of Entrée/Oyu Tolgoi JV Property. The parties also agreed that the annual licence fees for Shivee West would be for the account of each joint venture participant in proportion to their respective interests, with OTLLC contributing the Company’s 20% share charging interest at prime plus 2% (Note 11). The conversion of the original Shivee Tolgoi and Javhlant exploration licences into mining licences was a condition precedent to the Investment Agreement (the “Oyu Tolgoi Investment Agreement”) between Turquoise Hill, OTLLC, the Government of Mongolia and Rio Tinto International Holdings Limited. The licences are part of the contract area covered by the Oyu Tolgoi Investment Agreement, although the Company is not a party to the Oyu Tolgoi Investment Agreement. The Shivee Tolgoi and Javhlant mining licences were each issued for a 30 year term and have rights of renewal for two further 20 year terms. As of December 31, 2019, the Entrée/Oyu Tolgoi JV had expended approximately $32.9 million (December 31, 2018 - $31.2 million; December 31, 2017 - $30.1 million) to advance the Entrée/Oyu Tolgoi JV Property. Under the terms of the Entrée/Oyu Tolgoi JV, OTLLC contributed on behalf of the Company its required participation amount charging interest at prime plus 2% (Note 11). Investment – Entrée/Oyu Tolgoi JV Property For accounting purposes, the Company treats its interest in the Entrée/Oyu Tolgoi JV as a 20% equity investment. Historically, all Company expenditures related to its interest in the Entrée/Oyu Tolgoi JV have been expensed as incurred through the statement of comprehensive loss or recognized as part of the Company’s share of the loss of the joint venture. The Company’s share of the loss of the joint venture was $0.3 million for the year ended December 31, 2019 (December 31, 2018 - $0.2 million; December 31, 2017 - $0.2 million). The joint venture has nominal current assets and liabilities, approximately $0.3 million of non-current non-current The Entrée/Oyu Tolgoi JV investment carrying value at December 31, 2019 was $0.1 million (December 31, 2018 - $0.2 million) and was recorded in other assets.

Mineral property interests

Mineral property interests	12 Months Ended
	Dec. 31, 2019
Mineral Property [Abstract]
Mineral property interests	9 Mineral property interests Cañariaco Project Royalty, Peru In August 2015, the Company acquired from Candente Copper Corp. (TSX:DNT) (“Candente”) a 0.5% net smelter returns royalty (the “Cañariaco Project Royalty”) on Candente’s 100% owned Cañariaco copper project in Peru for a purchase price of $500,000. In June 2018, the Company sold the Cañariaco Project Royalty to Anglo Pacific, whereby the Company transferred all the issued and outstanding shares of its subsidiaries that directly or indirectly hold the Cañariaco Project Royalty to Anglo Pacific in return for consideration of $1.0 million, payable by the issuance of 478,951 Anglo Pacific common shares. In addition, Entrée retains the right to a portion of any future royalty income received by Anglo Pacific in relation to the Cañariaco Project Royalty (“Royalty Pass-Through Payments”) as follows: ● 20% of any royalty payment received for any calendar quarter up to and including December 31, 2029; ● 15% of any royalty payment received for any calendar quarter commencing January 1, 2030 up to and including the quarter ending December 31, 2034; and ● 10% of any royalty payment received for any calendar quarter commencing January 1, 2035 up to and including the quarter ending December 31, 2039. In accordance with IFRS, the Company has attributed a value of $nil to the Royalty Pass-Through Payments since realization of the proceeds is contingent upon several uncertain future events not wholly within the control of the Company. The Company recognized a gain on the sale of the Cañariaco Project Royalty of $0.4 million as outlined below . 2018 Consideration received $ 1,000 Mineral property interest cost - Cañariaco Project Royalty (532 ) Transaction costs (115 ) Gain on sale $ 353 In 2019, the Company disposed of all its investment in Anglo Pacific common shares (Note 6). Other Properties The Company also has interests in other properties in Mongolia (Shivee West property) and Australia (Blue Rose joint venture). During fiscal 2014, the Company recorded an impairment against the property in Australia and, as a result, there was $nil recognized as an asset on the statement of financial position .

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Leases	10 Leases Lease liability December 31, 2019 Lease liability $ 304 Less: current portion (103 ) Long-term portion $ 201 Undiscounted lease p Less than one year $ 123 One to five years 216 More than five years - $ 339 Interest expense on the lease liability amounted to $0.0 million for the year ended December 31, 2019.

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC	12 Months Ended
	Dec. 31, 2019
Borrowings [abstract]
Loan payable to Oyu Tolgoi LLC	11 Loan payable to Oyu Tolgoi LLC Under the terms of the Entrée/Oyu Tolgoi JV (Note 8), Entrée has elected to have OTLLC contribute funds to approved joint venture programs and budgets on the Company’s behalf. Interest on each loan advance shall accrue at an annual rate equal to OTLLC’s actual cost of capital or the prime rate of the Royal Bank of Canada, plus two percent (2%) per annum, whichever is less, as at the date of the advance. The loan is non-recourse During the year ended December 31, 2019, the Company recorded interest expense of $0.3 million in connection with the loan (2018 - $0.3 million).

Deferred revenue

Deferred revenue	12 Months Ended
	Dec. 31, 2019
Deferred Income Explanatory [Abstract]
Deferred revenue	12 Deferred revenue In February 2013, the Company entered into an equity participation and funding agreement (the “2013 Agreement”) with Sandstorm Gold Ltd. (“Sandstorm”) whereby Sandstorm provided an upfront deposit (the “Deposit”) of $40.0 million. The Company will use future payments that it receives from its mineral property interests to purchase and deliver metal credits to Sandstorm, in amounts that are indexed to the Company’s share of gold, silver and copper production from the current Entrée/Oyu Tolgoi JV Property. Upon the delivery of metal credits, Sandstorm will also make the cash payment outlined below. In addition, the 2013 Agreement provided for a partial refund of the Deposit and a pro rata reduction in the number of metal credits deliverable to Sandstorm in the event of a partial expropriation of Entrée’s economic interest, contractually or otherwise, in the current Entrée/Oyu Tolgoi JV Property. On February 23, 2016, the Company and Sandstorm entered into an Agreement to Amend, whereby the Company refunded 17% of the Deposit ($6.8 million) (the “Refund”) in cash and shares thereby reducing the Deposit to $33.2 million for a 17% reduction in the metal credits that the Company is required to deliver to Sandstorm. At closing on March 1, 2016, the parties entered into an Amended and Restated Equity Participation and Funding Agreement (the “Amended Sandstorm Agreement”). Under the terms of the Amended Sandstorm Agreement, the Company will purchase and deliver gold, silver and copper credits equivalent to: ● 28.1% of Entrée’s share of gold and silver, and 2.1% of Entrée’s share of copper, produced from the Shivee Tolgoi mining licence (excluding Shivee West); and ● 21.3% of Entrée’s share of gold and silver, and 2.1% of Entrée’s share of copper, produced from the Javhlant mining licence. Upon the delivery of metal credits, Sandstorm will make a cash payment to the Company equal to the lesser of the prevailing market price and $220 per ounce of gold, $5 per ounce of silver and $0.50 per pound of copper (subject to inflation adjustments). After approximately 8.6 million ounces of gold, 40.3 million ounces of silver and 9.1 billion pounds of copper have been produced from the entire current Entrée/Oyu Tolgoi JV Property the cash payment will be increased to the lesser of the prevailing market price and $500 per ounce of gold, $10 per ounce of silver and $1.10 per pound of copper (subject to inflation adjustments). To the extent that the prevailing market price is greater than the amount of the cash payment, the difference between the two will be credited against the Deposit (the net amount of the Deposit being the “Unearned Balance”). This arrangement does not require the delivery of actual metal, and the Company may use revenue from any of its assets to purchase the requisite amount of metal credits. Under the Amended Sandstorm Agreement, Sandstorm has a right of first refusal, subject to certain exceptions, on future production-based funding agreements. The Amended Sandstorm Agreement also contains other customary terms and conditions, including representations, warranties, covenants and events of default. The initial term of the Amended Sandstorm Agreement is 50 years, subject to successive 10-year In addition, the Amended Sandstorm Agreement provides that the Company will not be required to make any further refund of the Deposit if Entrée’s economic interest is reduced by up to and including 17%. If there is a reduction of greater than 17% up to and including 34%, the Amended Sandstorm Agreement provides the Company with the ability to refund a corresponding portion of the Deposit in cash or common shares of the Company or any combination of the two at the Company’s election, in which case there would be a further corresponding reduction in deliverable metal credits. If the Company elects to refund Sandstorm with common shares of the Company, the value of each common share shall be equal to the volume weighted average price for the five (5) trading days immediately preceding the 90 th In the event of a full expropriation, the remainder of the Unearned Balance after the foregoing refunds must be returned in cash. For accounting purposes, the Deposit is accounted for as deferred revenue on the statement of financial position and the original Deposit was recorded at the historical amount of C$40.0 million. As a result of the Amended Sandstorm Agreement, the deferred revenue amount was adjusted to reflect the $6.8 million Refund which was recorded at the foreign exchange amount at the date of the Refund resulting in a net balance of C$30.9 million. This amount is subject to foreign currency fluctuations upon conversion to U.S. dollars at each reporting period. The $6.8 million Refund was paid with $5.5 million in cash and the issuance of $1.3 million of common shares of the Company. On March 1, 2016, the Company issued 5,128,604 common shares to Sandstorm at a price of C$0.3496 per common share pursuant to the Agreement to Amend. The Company has determined that the Deposit contains a significant financing component and, as such, the Company recognized finance costs on the deferred revenue balances totaling $3.3 million for the year ended December 31, 2019 (2018 - $3.0 million).

Share capital

Share capital	12 Months Ended
	Dec. 31, 2019
Disclosure of classes of share capital [abstract]
Share capital	13 Share capital a) Common shares The Company’s authorized share capital consists of unlimited common shares without par value. At December 31, 2019, the Company had 175,470,074 (December 31, 2018 – 174,806,820) shares issued and outstanding. b) Net loss per common share Net loss per common share information in these consolidated financial statements is computed by dividing the net loss attributable to common shares by the weighted average number of common shares outstanding during the period. All share options and share purchase warrants outstanding at each period end have been excluded from the weighted average share calculation as they are anti-dilutive. c) Plan of arrangement In May 2017, the Company completed the spin-out d) Private placement In January 2017, the Company closed a non-brokered one-half (pre-Arrangement e) Share options The Company provides share-based compensation to its directors, officers, employees, and consultants through grants of share options. The Company has adopted a stock option plan (the “Plan”) to grant options to directors, officers, employees and consultants to acquire up to 10% of the issued and outstanding shares of the Company. Options granted can have a term of up to ten years and an exercise price typically not less than the Company’s closing share price on the TSX on the last trading day before the date of grant. Vesting is determined at the discretion of the Board of Directors. Under the Plan, an option holder may elect to transform an option, in whole or in part and, in lieu of receiving shares to which the terminated option relates (the “Designated Shares”), receive the number of shares, disregarding fractions, which, when multiplied by the weighted average trading price of the shares on the TSX during the five trading days immediately preceding the day of termination (the “Fair Value” per share) of the Designated Shares, has a total dollar value equal to the number of Designated Shares multiplied by the difference between the Fair Value and the exercise price per share of the Designated Shares. The Company uses historical data to estimate option exercise, forfeiture and employee termination within the valuation model. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected term of the share options. Since the Company has not paid and does not anticipate paying dividends on its common shares, the expected dividend yield is assumed to be zero. Companies are required to utilize an estimated forfeiture rate when calculating the expense for the reporting period. Based on the best estimate, management applied the estimated forfeiture rate of nil in determining the expense recorded in the accompanying Statements of Comprehensive Loss. Share option transactions are summarized as follows: Number of share options (000’s) Weighted average exercise price C$ Outstanding – December 31, 2016* 12,010 0.48 Granted 1,900 0.52 Exercised (1,899) 0.32 Cancelled (1,646) 0.75 Forfeited/expired (1,190) 1.20 Outstanding – December 31, 2017 9,175 0.38 Granted 2,290 0.55 Exercised (1,233) 0.40 Cancelled (1,522) 0.41 Outstanding – December 31, 2018 8,710 0.42 Granted 2,290 0.37 Exercised (663) 0.20 Cancelled (347) 0.22 Forfeited/expired (45) 0.54 Outstanding – December 31, 2019 9,945 0.43 *The weighted average exercise price is before the exercise price adjustment applied pursuant to the Arrangement (Note 5). The exercise prices were adjusted such that the aggregate “in the money” amounts for the outstanding options remained the same before and after the Arrangement. At December 31, 2019, the following share options were outstanding and exercisable: Number of share options (000’s) Exercise price per share C$ Expiry date 1,300 0.28 – 0.32 July – Dec 2020 2,210 0.33 – 0.36 Mar – Nov 2021 1,880 0.52 – 0.62 May – Oct 2022 2,265 0.55 – 0.63 Feb – Dec 2023 2,290 0.365 Dec 2024 9,945 December 31, 2019 Weighted average exercise price for exercisable options C$0.43 Weighted average share price for options exercised C$0.41 Weighted average years to expiry for exercisable options 3.09 For the year ended December 31, 2019, the total share-based compensation charges relating to 2,290,000 options granted to officers, employees, directors and consultants was $0.3 million (2018 - $0.5 million; 2017 - $0.6 million). The weighted average fair value at date of grant for the options granted during the year ended December 31, 2019 was C$0.20 (2018 – C$0.30; 2017 – C$0.24). The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2019 2018 2017 Risk-free interest rate 1.62% 1.91% 1.62% Expected life of options (years) 4.7 4.7 4.6 Expected volatility 65% 64% 72% Expected dividend 0.00% 0.00% 0.00% f) Share purchase warrants At December 31, 2019, the following share purchase warrants were outstanding: Number of share purchase warrants (000’s) Exercise price per share C$ Expiry date 8,655 0.55 January 10, 2022 610 0.55 January 12, 2022 The share purchase warrants were all issued in 2017 and there has been no exercise or cancellation of these warrants as at December 31, 2019. The fair value per share purchase warrant issued during fiscal 2017 was determined to be C$0.37 using the following weighted average assumptions using the Black-Scholes option pricing model: Share price C$0.55 Risk-free interest rate 1.01% Expected dividend 0.00% Expected life 5 years Expected volatility 72% g) Bonus shares In May 2017, the Company issued 100,000 common shares for no cash proceeds pursuant to a grant of employment inducement bonus shares.

Segmented information

Segmented information	12 Months Ended
	Dec. 31, 2019
Disclosure of geographical areas [abstract]
Segmented information	14 Segmented information The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s non-current 2019 2018 Canada Property and equipment $ 299 $ 83 Deposit and other 10 12 $ 309 $ 95 Other Property and equipment $ 17 $ 4 Other assets 114 199 Deposit and other 2 - $ 133 $ 203 Other assets in the ‘Other’ category are related to the Company’s investment in the Entrée/Oyu Tolgoi JV Property in Mongolia (Note 8).

Exploration costs

Exploration costs	12 Months Ended
	Dec. 31, 2019
Exploration Cost [Abstract]
Exploration costs	15 Exploration costs 2019 2018 2017 Mongolia $ 161 $ 134 $ 181 Other 12 41 151 $ 173 $ 175 $ 332

Income tax

Income tax	12 Months Ended
	Dec. 31, 2019
Income tax [Abstract]
Income tax	16 Income tax 2019 2018 2017 Loss for the year before income taxes $ (5,5 24 $ (5,198) $ (36,511) Statutory rate 27.00% 27.00% 26.00% Expected income tax recovery (1,4 91 (1,403) (9,493) Permanent differences and other (1,277) (8,163) 8,820 Difference in foreign tax rates 73 140 (640) Effect of change in future tax rates - (805) (433) Change in valuation allowance 2,69 5 10,231 1,674 Total income tax recovery $ - $ - $ (72) 2019 2018 2017 Current income tax recovery $ - $ - $ (72) Deferred income tax expense - - - Total income taxes $ - $ - $ (72) The Company’s deferred income tax liability consisted of: 2019 2018 2017 Deferred income tax assets: Non-capital $ 11,092 $ 9,140 $ 9,608 Resource expenditures 2,647 2,507 2,763 Equipment 272 239 193 Share issue and legal costs 15 22 31 Other 11,957 11,355 1,113 25,983 23,263 13,708 Unrecognized tax assets (25,954) (23,263) (13,680) Net deferred income tax assets 29 - 28 Deferred income tax liabilities: Foreign exchange on loan (29) - (28) Net deferred income tax liabilities $ (29) $ - $ (28) Net deferred income tax $ - $ - $ - The Company has available for deduction against future taxable income non-capital

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Financial instruments	17 Financial instruments a) Fair value classification of financial instruments The fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (prices) or indirectly (derived from prices). Level 3 inputs are for the assets or liabilities that are not based on observable market data (unobservable inputs). The Company’s financial instruments consist of cash and cash equivalents, receivables, deposits, accounts payable and accrued liabilities, loan payable and lease liabilities. The carrying values of receivables and accounts payable and accrued liabilities approximate their fair value due to their short terms to maturity. Cash and cash equivalents are measured at fair value using Level 1 inputs. The following table summarizes the classification and carrying values of the Company’s financial instruments at December 31, 2019 and 2018: December 31, 2019 FVTPL Amortized cost Amortized cost Total Financial assets Cash and cash equivalents $ 5,380 $ - $ - $ 5,380 Receivables - 26 - 26 Deposits - 12 - 12 Total financial assets $ 5,380 $ 38 $ - $ 5,418 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 72 $ 72 Lease liabilities - - 304 304 Loan payable - - 9,035 9,035 Total financial liabilities $ - $ - $ 9,411 $ 9,411 December 31, 2018 FVTPL Amortized cost assets) Amortized cost Total Financial assets Cash and cash equivalents $ 6,154 $ - $ - $ 6,154 Investments 912 - - 912 Deposits - 12 - 12 Total financial assets $ 7,066 $ 12 $ - $ 7,078 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 346 $ 346 Loan payable - - 8,380 8,380 Total financial liabilities $ - $ - $ 8,726 $ 8,726 b) Financial risk management i) Credit risk The Company’s credit risk is primarily attributable to cash and cash equivalents and receivables. The Company limits its credit exposure on cash and cash equivalents held in bank accounts by holding its key transactional bank accounts and investments with large, highly rated financial institutions. The Company’s receivables balance was not significant and, therefore, was not exposed to significant credit risk. The carrying amount of financial assets recorded in the consolidated financial statements, net of any allowances for losses, represents the Company’s maximum exposure to credit risk. ii) Liquidity risk The Company manages liquidity risk by trying to maintain enough cash balances to ensure that it is able to meet its short term and long-term obligations as and when they fall due. Company-wide cash projections are managed centrally and regularly updated to reflect the dynamic nature of the business and fluctuations caused by commodity price and exchange rate movements. The Company’s operating results may vary due to fluctuation in commodity price, inflation, foreign exchange rates and certain share prices. iii) Interest rate risk The Company’s interest rate risk arises primarily from the interest received on cash and cash equivalents and on loan payable which is at variable rates (Note 11). As at December 31, 2019, with other variables unchanged, a 1% increase in the interest rate applicable to loan payable would result in an insignificant change in net loss. Deposits are invested on a short-term basis to enable adequate liquidity for payment of operational and exploration expenditures. The Company does not believe that it is exposed to material interest rate risk on its cash and cash equivalents. As at December 31, 2019, the Company has not entered into any contracts to manage interest rate risk. iv) Foreign exchange risk The functional currency of the parent company is C$. The functional currency of the significant subsidiaries and the reporting currency of the Company is the United States dollar. As at December 31, 2019, the Company has not entered into contracts to manage foreign exchange risk. The Company is exposed to foreign exchange risk through the following assets and liabilities: December 31, 2019 December 31, 2018 Cash and cash equivalents $ 5,380 $ 6,154 Investments - 912 Accounts payable and accrued liabilities (72 ) (346 ) $ 5,308 $ 6,720 As at December 31, 2019, with other variables unchanged, a 10% increase or decrease in the value of the USD against the currencies to which the Company is normally exposed (C$) would result in an insignificant change in net loss.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2019
Disclosure Of Capital Management [Abstract]
Capital management	18 Capital management The Company considers items included in shareholders’ deficiency as capital. The Company’s objective when managing capital is to safeguard the Company’s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders. The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the risk characteristics of the underlying assets. In order to facilitate the management of its capital requirements, the Company prepares annual expenditure budgets which are revised periodically based on the results of its exploration programs, availability of financing, and industry conditions. There are no external restrictions on management of capital.

Supplemental cash flow informat

Supplemental cash flow information	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Information Explanatory [Abstract]
Supplemental cash flow information	19 Supplemental cash flow information Note 2019 2018 2017 Non-cash Acquisition of investments from the sale of asset 6, 9 $ - $ 1,000 $ -

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and contingencies [Abstract]
Commitments and contingencies	20 Commitments and contingencies As at December 31, 2019, the Company had the following commitments: Total Less than 1 1 - 3 years 3-5 years More than 5 Lease commitments $ 339 $ 123 $ 216 $ - $ - Under the terms of the Amended Sandstorm Agreement, the Company may be subject to a contingent liability if certain events occur (Note 12).

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2019
Related party transactions [abstract]
Related party transactions	21 Related party transactions The Company’s related parties include key management personnel and directors. Direct remuneration paid to the Company’s directors and key management personnel during the years ended December 31, 2019, 2018 and 2017 are as follows: 2019 2018 2017 Directors’ fees $ 132 $ 142 $ 153 Salaries and benefits $ 588 $ 1,143 $ 929 Share-based compensation $ 321 $ 461 $ 410 As of December 31, 2019, included in the accounts payable and accrued liabilities balance on the consolidated statement of financial position is $0.0 million (December 31, 2018 - $0.2 million) due to the Company’s directors and key management personnel. Upon a change of control of the Company, amounts totaling $1.1 million (December 31, 2018 - $1.0 million) will become payable to certain officers and management personnel of the Company. Administrative Services Agreement In May 2017, Mason Resources entered into an Administrative Services Agreement (“ASA”) with Entrée whereby Entrée provided office space, furnishings and equipment, communications facilities and personnel necessary for Mason Resources to fulfill its basic day-to-day pro-rata In December 2018, Mason Resources terminated the ASA with Entrée and paid a termination charge of $0.3 million as required by the terms of the ASA.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure of summary of significant accounting policies explanatory [Abstract]
Basis of consolidation	a) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s significant subsidiaries are Entrée LLC and Entrée Resources LLC. Wholly owned subsidiaries are entities in which the Company has direct or indirect control, where control is defined as the investor’s power over an investee with exposure, or rights, to variable returns from the investee and the ability to affect the investor’s returns through its power over the investee. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statements of comprehensive loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. All intercompany transactions and balances have been eliminated on consolidation.
Foreign currency translation	b) Foreign currency translation The functional currency of Entrée Resources Ltd. is the Canadian dollar. Accordingly, monetary assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the statement of financial position date while non-monetary non-monetary The Company follows the current rate method of translation with respect to its presentation of these consolidated financial statements in the reporting currency, which is the United States dollar. Accordingly, assets and liabilities are translated into United States dollars at the period-end
Financial instruments	c) Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument . The following table shows the classification of the Company’s financial instruments: Financial assets / liabilities Classification Cash and cash equivalents FVTPL Investments FVTPL Receivables Amortized costs Deposits Amortized costs Accounts payable and accrued liabilities Amortized costs Lease liabilities Amortized costs Loan payable to Oyu Tolgoi LLC Amortized costs Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of comprehensive loss / income. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss. Financial assets at FVTOCI Financial assets at FVTOCI are initially recorded at fair value adjusted for transaction costs. Dividends are recognized as income in the consolidated statements of comprehensive loss / income unless the dividend clearly represents a recovery of part of the cost of the investment. Gains or losses recognized on the sale of the equity investment are recognized in other comprehensive loss / income and are never reclassified to profit or loss. Impairment An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss / income.
Cash and cash equivalents	d) Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.
Exploration and evaluation assets	e) Exploration and evaluation assets All direct costs related to the acquisition of mineral property interest are capitalized in the period incurred. Exploration and evaluation costs are charged to operations in the period incurred until such time as it has been determined that a mineral property has proven and probable reserves and the property is economically viable, in which case subsequent evaluation costs incurred to develop a mineral property are capitalized.
Property, plant and equipment	f) Property, plant and equipment Mineral property interests and mine development costs All exploration and evaluation expenditures and property maintenance costs incurred for projects outside the boundary of a known mineral deposit containing proven and probable reserves are expensed as incurred to the date of establishing that property costs are economically recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after a number of key development and milestones have been achieved. These milestones include obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production Plant and equipment Items of plant and equipment are recorded at cost less accumulated depletion and amortization. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of plant and equipment have different useful lives, then they are accounted for as separate items (major components) of plant and equipment. Depreciation is recorded on a declining balance basis at rates ranging from 20% to 30% per annum. No depletion and amortization is recorded until the asset is substantially complete and available for its intended use. Impairment of non-current The Company reviews the carrying amounts of its non-financial Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax
Long-term investments	g) Long-term investments Long-term investments in companies in which the Company has voting interests of 20% or more or where the Company has the ability to exercise significant influence, are accounted for using the equity method. Under this method, the Company’s share of the investees’ earnings and losses is included in operations and its investments therein are adjusted by a like amount. Dividends received are credited to the long-term investment accounts.
Decommissioning obligations	h) Decommissioning obligations The Company recognizes liabilities for statutory, contractual, legal or constructive obligations associated with the retirement of property, plant and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a provision for a decommissioning obligation is recognized at its net present value in the period in which it is incurred, using a discounted cash flow technique with market-based risk-free discount rates and estimates of the timing and amount of the settlement of the obligation. Upon initial recognition of the liability, the corresponding decommissioning cost is added to the carrying amount of the related asset. Following initial recognition of the decommissioning obligation, the carrying amount of the liability is increased for the passage of time and adjusted for changes to significant estimates including the current discount rate, the amount or timing of the underlying cash flows needed to settle the obligation and the requirements of the relevant legal and regulatory framework. Subsequent changes in the provisions resulting from new disturbance, updated cost estimates, changes to estimated lives of operations and revisions to discount rates are also capitalized to the related property, plant and equipment. Amounts capitalized to the related property, plant and equipment are depreciated over the lives of the assets to which they relate. The amortization or unwinding of the discount applied in establishing the net present value of provisions is charged to expense and is included within finance costs in the consolidated statement of comprehensive loss / income.
Other provisions	i) Other provisions Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation.
Taxation	j) Taxation Income tax expense comprises current and deferred tax. Current tax and deferred taxes are recognized in the consolidated statements of comprehensive loss / income except to the extent that they relate to items recognized directly in equity or in other comprehensive loss / income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognized in respect of unused tax losses and credits, as well as temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on enacted or substantively enacted laws at the reporting date. The Company computes the provision for deferred income taxes under the liability method. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, only to the extent that it is probable that future taxable profits will be available against which they can be utilized. Future taxable profits are estimated using an income forecast derived from cash flow projections, based on detailed life-of-mine Deferred tax is not recognized for the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries, associates and joint arrangements to the extent that it is probable that they will not reverse in the foreseeable future. The Company is subject to assessments by various taxation authorities, who may interpret tax legislation differently from the Company. The final amount of taxes to be paid depends on a number of factors, including the outcomes of audits, appeals or negotiated settlements. Such differences are accounted for based on management’s best estimate of the probable outcome of these matters. The Company must make significant estimates and judgments in respect of its provision for income taxes and the composition and measurement of its deferred income tax assets and liabilities. The Company’s operations are, in part, subject to foreign tax laws where interpretations, regulations and legislation are complex and continually changing. As a result, there are usually some tax matters in question that may, upon resolution in the future, result in adjustments to the amount of deferred income tax assets and liabilities; those adjustments may be material.
Share-based compensation	k) Share-based compensation The Company’s stock option plan allows the Company’s directors, officers, employees, and consultants to acquire shares of the Company. The fair value of options granted is recognized as share-based compensation expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based compensation expense is recognized over the tranche’s vesting period by a charge to profit or loss. For employees, the compensation expense is amortized on a straight-line basis over the requisite service period which approximates the vesting period. Compensation expense for share options granted to non-employees non-employees re-measured At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of options that are expected to vest. In situations where equity instruments are issued to non-employees
Loss per share	l) Loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average common shares outstanding are increased to include additional shares for the assumed exercise of share options and share purchase warrants, if dilutive. The number of additional common shares is calculated by assuming that outstanding share options and share purchase warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods.
Related party transactions	m) Related party transactions Parties are considered related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered related if they are subject to common control or significant influence. A transaction is considered a related party transaction when there is a transfer of resources or obligations between related parties.
Warrants issued in equity financing transactions	n) Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the relative fair value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based
Accounting standards adopted during the year	o) Accounting standards adopted during the year Effective January 1, 2019, the Company has adopted IFRS 16 using the modified retrospective application method where the 2018 comparatives are not restated and the cumulative effect of initially applying IFRS 16 has been recorded on January 1, 2019 for any differences identified, including adjustments to opening shareholders’ deficiency balance. IFRS 16 introduces significant changes to the lessee accounting by removing the distinction between operating and finance leases and requiring the recognition of a right-to-use In applying IFRS 16 for all leases, the Company (i) recognizes the ROU asset and lease liabilities in the statement of financial position, initially measured at the present value of future lease payments; (ii) recognizes the depreciation of ROU assets and interest on lease liabilities in the consolidated statement of comprehensive loss; and (iii) separates the total amount of cash paid into a principal portion (presented in financing activities) and interest (presented within operating activities) in the consolidated statement of cash flows. In transitioning to IFRS 16, the Company analyzed its contracts to identify whether they contain a lease arrangement. This analysis identified contracts containing leases that have an increase to the Company’s ROU assets of $0.3 million and lease liabilities of $0.4 million. The difference between the Company’s ROU assets and lease liabilities has been included as an adjustment to opening shareholders’ deficiency balance at January 1, 2019. In addition, $0.1 million of leasehold inducements was written-off
New accounting policy for leases under IFRS 16	New accounting policy for leases under IFRS 16 The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognizes a ROU asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, at the commencement of the lease, with the following exceptions: (i) the Company has elected not to recognize ROU assets and liabilities for leases where the total lease term is less than or equal to 12 months, or (ii) for leases of low value. The payments for such leases are recognized in the consolidated statement of comprehensive loss on a straight-line basis over the lease term. The ROU asset is initially measured based on the present value of lease payments, lease payments made at or before the commencement day, and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. The ROU asset is depreciated over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments include fixed payments less any lease incentives, and any variable lease payments where variability depends on an index or rate. When the lease contains an extension or purchase option that the Company considers reasonably certain to be exercised, the cost of the option is included in the lease payments. The operating lease obligations as at December 31, 2018 are reconciled as follows to the recognized lease liabilities as at January 1, 2019: Minimum lease payments under operating leases as of December 31, 2018 $ 462 Effect from discounting at the incremental borrowing rate as of January 1, 2019 (107) Lease liabilities recognized as of January 1, 2019 $ 355 ROU assets are included in property and equipment and the lease liability is included in current portion of other liabilities and other liabilities in the consolidated statement of financial position. IFRS 15 With the implementation of IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018, the Company recorded an adjustment of $14.1 million to opening January 1, 2018 deficit and a corresponding adjustment to deferred revenue balance. Adjustment is due to a change in the transaction price for the Company’s streaming agreement as a result of the existence of a significant financing component at a discount rate of 8%.

Significant accounting polici_3

Significant accounting policies (Table)	12 Months Ended
	Dec. 31, 2019
Disclosure of summary of significant accounting policies explanatory [Abstract]
Disclosure Of Quantitative Information About Right Of Use Operating Lease Assets [Table Text Block]	The operating lease obligations as at December 31, 2018 are reconciled as follows to the recognized lease liabilities as at January 1, 2019: Minimum lease payments under operating leases as of December 31, 2018 $ 462 Effect from discounting at the incremental borrowing rate as of January 1, 2019 (107) Lease liabilities recognized as of January 1, 2019 $ 355

Plan of arrangement and disco_2

Plan of arrangement and discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of discontinued operations [Abstract]
Summary of Fair value of net assets	The Arrangement resulted in a reduction of share capital in the amount of $11.4 million, being the fair value of the net assets distributed Current assets Cash $ 8,843 Receivables and prepaids 137 8,980 Long-term assets Equipment 25 Mineral property interest 37,699 Reclamation deposits and other 481 38,205 Current liabilities Accounts payable and accrued liabilities (34) Long-term liabilities Deferred income taxes (2,937) Carry value of net assets 44,214 Fair value of net assets 11,384 (32,830) Foreign currency translation adjustment (797) Loss on the Arrangement $ (33,627)
Summary of Reclassification of net loss from discontinued operations	The net loss from the US Subsidiaries has been reclassified to net loss from discontinued operations as follows: 2017 Expenses Exploration $ 239 General and administrative 19 Depreciation 4 Foreign exchange gain (86) Net loss from discontinued operations $ 176

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
Detailed information about in property plant and equipment	Office equipment Computer Field Buildings Right-of-use Total Cost Balance, January 1, 2017 $ 42 $ 175 $ 55 $ 40 $ - $ 287 Additions 50 2 - 45 - 97 Disposals (40 ) (40 ) (19 ) (43 ) - (117 ) Foreign exchange 3 12 3 3 21 Balance, December 31, 2017 55 149 39 45 - 288 Additions - 6 - - - 6 Foreign exchange (5 ) (12 ) (4 ) (4 ) - (25 ) Balance at December 31, 2018 50 143 35 41 - 269 Additions - - - - 337 337 Disposals - (33 ) (37 ) - - (70 ) Foreign exchange 3 4 2 3 4 16 Balance at December 31, 2019 $ 53 $ 114 $ - $ 44 $ 341 $ 552 Accumulated depreciation Balance, January 1, 2017 $ (34 ) $ (144 ) $ (30 ) $ (36 ) $ - $ (244 ) Depreciation (6 ) (6 ) (2 ) (6 ) - (20 ) Disposals 33 32 - 39 - 104 Foreign exchange (1 ) (12 ) (1 ) (2 ) - (16 ) Balance, December 31, 2017 (8 ) (130 ) (33 ) (5 ) - (176 ) Depreciation (8 ) (5 ) (2 ) (7 ) - (22 ) Foreign exchange 1 10 4 1 - 16 Balance at December 31, 2018 (15 ) (125 ) (31 ) (11 ) - (182 ) Depreciation (7 ) (2 ) - (6 ) (90 ) (105 ) Disposals - 32 33 - - 65 Foreign exchange (1 ) (8 ) (2 ) (1 ) (2 ) (14 ) Balance at December 31, 2019 $ (23 ) $ (103 ) $ - $ (18 ) $ (92 ) $ (236 ) Net book value January 1, 2018 $ 47 $ 19 $ 6 $ 40 $ - $ 112 December 31, 2018 $ 35 $ 18 $ 4 $ 30 $ - $ 87 December 31, 2019 $ 30 $ 11 $ - $ 26 $ 249 $ 316

Mineral property interests (Tab

Mineral property interests (Tables)	12 Months Ended
	Dec. 31, 2019
Mineral Property [Abstract]
Summary on sale of Cañariaco project royalty	The Company recognized a gain on the sale of the Cañariaco Project Royalty of $0.4 million as outlined below . 2018 Consideration received $ 1,000 Mineral property interest cost - Cañariaco Project Royalty (532 ) Transaction costs (115 ) Gain on sale $ 353

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Summary of Lease liability	Lease liability December 31, 2019 Lease liability $ 304 Less: current portion (103 ) Long-term portion $ 201
Disclosure of maturity analysis of operating lease payments	Undiscounted lease p Less than one year $ 123 One to five years 216 More than five years - $ 339

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of classes of share capital [abstract]
Disclosure of number and weighted average exercise prices of share options	Share option transactions are summarized as follows: Number of share options (000’s) Weighted average exercise price C$ Outstanding – December 31, 2016* 12,010 0.48 Granted 1,900 0.52 Exercised (1,899) 0.32 Cancelled (1,646) 0.75 Forfeited/expired (1,190) 1.20 Outstanding – December 31, 2017 9,175 0.38 Granted 2,290 0.55 Exercised (1,233) 0.40 Cancelled (1,522) 0.41 Outstanding – December 31, 2018 8,710 0.42 Granted 2,290 0.37 Exercised (663) 0.20 Cancelled (347) 0.22 Forfeited/expired (45) 0.54 Outstanding – December 31, 2019 9,945 0.43 *The weighted average exercise price is before the exercise price adjustment applied pursuant to the Arrangement (Note 5). The exercise prices were adjusted such that the aggregate “in the money” amounts for the outstanding options remained the same before and after the Arrangement.
Disclosure of range of exercise prices of outstanding share options	At December 31, 2019, the following share options were outstanding and exercisable: Number of share options (000’s) Exercise price per share C$ Expiry date 1,300 0.28 – 0.32 July – Dec 2020 2,210 0.33 – 0.36 Mar – Nov 2021 1,880 0.52 – 0.62 May – Oct 2022 2,265 0.55 – 0.63 Feb – Dec 2023 2,290 0.365 Dec 2024 9,945
Summary of Weighted Average of Share Option and Exercisable	December 31, 2019 Weighted average exercise price for exercisable options C$0.43 Weighted average share price for options exercised C$0.41 Weighted average years to expiry for exercisable options 3.09
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period	The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2019 2018 2017 Risk-free interest rate 1.62% 1.91% 1.62% Expected life of options (years) 4.7 4.7 4.6 Expected volatility 65% 64% 72% Expected dividend 0.00% 0.00% 0.00%
Summary of Share purchase warrants	At December 31, 2019, the following share purchase warrants were outstanding: Number of share purchase warrants (000’s) Exercise price per share C$ Expiry date 8,655 0.55 January 10, 2022 610 0.55 January 12, 2022
Summary of Weighted average assumptions	The fair value per share purchase warrant issued during fiscal 2017 was determined to be C$0.37 using the following weighted average assumptions using the Black-Scholes option pricing model: Share price C$0.55 Risk-free interest rate 1.01% Expected dividend 0.00% Expected life 5 years Expected volatility 72%

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of operating segments [abstract]
Disclosure of graphical areas	The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s non-current 2019 2018 Canada Property and equipment $ 299 $ 83 Deposit and other 10 12 $ 309 $ 95 Other Property and equipment $ 17 $ 4 Other assets 114 199 Deposit and other 2 - $ 133 $ 203

Exploration costs (Tables)

Exploration costs (Tables)	12 Months Ended
	Dec. 31, 2019
Exploration Cost [Abstract]
Disclosure of detailed information about Exploration Cost	2019 2018 2017 Mongolia $ 161 $ 134 $ 181 Other 12 41 151 $ 173 $ 175 $ 332

Income tax (Tables)

Income tax (Tables)	12 Months Ended
	Dec. 31, 2019
Income tax [Abstract]
Disclosure of detailed information about income tax	2019 2018 2017 Loss for the year before income taxes $ (5,5 24 $ (5,198) $ (36,511) Statutory rate 27.00% 27.00% 26.00% Expected income tax recovery (1,4 91 (1,403) (9,493) Permanent differences and other (1,277) (8,163) 8,820 Difference in foreign tax rates 73 140 (640) Effect of change in future tax rates - (805) (433) Change in valuation allowance 2,69 5 10,231 1,674 Total income tax recovery $ - $ - $ (72)
Disclosure of detailed information about current income tax	2019 2018 2017 Current income tax recovery $ - $ - $ (72) Deferred income tax expense - - - Total income taxes $ - $ - $ (72)
Deferred Income Tax Reconciliation	The Company’s deferred income tax liability consisted of: 2019 2018 2017 Deferred income tax assets: Non-capital $ 11,092 $ 9,140 $ 9,608 Resource expenditures 2,647 2,507 2,763 Equipment 272 239 193 Share issue and legal costs 15 22 31 Other 11,957 11,355 1,113 25,983 23,263 13,708 Unrecognized tax assets (25,954) (23,263) (13,680) Net deferred income tax assets 29 - 28 Deferred income tax liabilities: Foreign exchange on loan (29) - (28) Net deferred income tax liabilities $ (29) $ - $ (28) Net deferred income tax $ - $ - $ -

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments	The following table summarizes the classification and carrying values of the Company’s financial instruments at December 31, 2019 and 2018: December 31, 2019 FVTPL Amortized cost Amortized cost Total Financial assets Cash and cash equivalents $ 5,380 $ - $ - $ 5,380 Receivables - 26 - 26 Deposits - 12 - 12 Total financial assets $ 5,380 $ 38 $ - $ 5,418 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 72 $ 72 Lease liabilities - - 304 304 Loan payable - - 9,035 9,035 Total financial liabilities $ - $ - $ 9,411 $ 9,411 December 31, 2018 FVTPL Amortized cost assets) Amortized cost Total Financial assets Cash and cash equivalents $ 6,154 $ - $ - $ 6,154 Investments 912 - - 912 Deposits - 12 - 12 Total financial assets $ 7,066 $ 12 $ - $ 7,078 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 346 $ 346 Loan payable - - 8,380 8,380 Total financial liabilities $ - $ - $ 8,726 $ 8,726
Schedule Of Detailed Informatiion Of Foreign Exchange Risk	The Company is exposed to foreign exchange risk through the following assets and liabilities: December 31, 2019 December 31, 2018 Cash and cash equivalents $ 5,380 $ 6,154 Investments - 912 Accounts payable and accrued liabilities (72 ) (346 ) $ 5,308 $ 6,720

Supplemental cash flow inform_2

Supplemental cash flow information (Tables)	12 Months Ended
	Dec. 31, 2019
Schedule of Detailed Information of Non Cash Investing Activities [Abstract]
Summary of Detailed Information of Non Cash Investing Activities	Note 2019 2018 2017 Non-cash Acquisition of investments from the sale of asset 6, 9 $ - $ 1,000 $ -

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and contingencies [Abstract]
Summary of commitments and contingent liabilities	As at December 31, 2019, the Company had the following commitments: Total Less than 1 1 - 3 years 3-5 years More than 5 Lease commitments $ 339 $ 123 $ 216 $ - $ -

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Related party transactions [abstract]
Summary of detailed information about remuneration paid to related parties	The Company’s related parties include key management personnel and directors. Direct remuneration paid to the Company’s directors and key management personnel during the years ended December 31, 2019, 2018 and 2017 are as follows: 2019 2018 2017 Directors’ fees $ 132 $ 142 $ 153 Salaries and benefits $ 588 $ 1,143 $ 929 Share-based compensation $ 321 $ 461 $ 410

Significant accounting polici_4

Significant accounting policies - Additional information (Detail) - USD ($) $ in Thousands	Jan. 01, 2019	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Statement [Line Items]
Proportion of voting rights held in associate		20.00%
Lease Liabilities	$ 355	$ 304
Incremental Borrowing Rate	8.00%
Right of use assets inducements written off	$ 100
Adjsutment to deficit		$ (242,113)	$ (236,591)
IFRS 15 [member]
Statement [Line Items]
Adjsutment to deficit				$ 14,100
Discount rate				8.00%
IFRS 16 [member]
Statement [Line Items]
Right of use assets	300
Lease Liabilities	$ 400
Bottom of range [member]
Statement [Line Items]
Percentage of depreciation charged		20.00%
Top of range [member]
Statement [Line Items]
Percentage of depreciation charged		30.00%

Significant accounting polici_5

Significant accounting policies - Disclosure of quantitative information about right of use operating lease assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of summary of significant accounting policies explanatory [Abstract]
Minimum lease payments under operating leases			$ 462
Effect from discounting at the incremental borrowing rate	$ (107)
Lease liabilities recognized	$ 304	$ 355

Plan of arrangement and disco_3

Plan of arrangement and discontinued operations - Summary of net assets distributed (Detail) - USD ($) $ in Thousands	May 09, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash		$ 5,346	$ 6,120	$ 7,031
Current assets		5,660	7,134
Long-term assets
Equipment		316	87	112
Non-current assets		442	298
Long-term liabilities
Foreign currency translation adjustment	$ (800)	$ 2,095	$ (3,372)	$ 1,684
Plan Of Arrangement [Member]
Current assets
Cash	8,843
Receivables and prepaids	137
Current assets	8,980
Long-term assets
Equipment	25
Mineral property interest	37,699
Reclamation deposits and other	481
Non-current assets	38,205
Current liabilities
Accounts payable and accrued liabilities	(34)
Long-term liabilities
Deferred income taxes	(2,937)
Carry value of net assets	44,214
Fair value of net assets	11,384
Other comprehensive income, net of tax	(32,830)
Foreign currency translation adjustment	(797)
Loss on the Arrangement	$ (33,627)

Plan of arrangement and disco_4

Plan of arrangement and discontinued operations - Summary of net loss from discontinued operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Expenses
General and administrative	$ 1,490	$ 1,145	$ 1,656
Foreign exchange (gain) loss	$ (195)	$ 287	(380)
Net loss from discontinued operations			176
Discontinued operations [member]
Expenses
Exploration			239
General and administrative			19
Depreciation			4
Foreign exchange (gain) loss			(86)
Net loss from discontinued operations			$ 176

Plan of arrangement and disco_5

Plan of arrangement and discontinued operations - Additional information (Detail) - USD ($)	May 09, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Reduction of issued capital		$ 11,400,000
Expense of restructuring activities		200,000
Other comprehensive income, net of tax, exchange differences on translation	$ 800,000	(2,095,000)	$ 3,372,000	$ (1,684,000)
Gain loss on the arrangement		$ 33,600,000		$ 33,627,000
Business combinations [member]
Statement [Line Items]
Description about Issuance of new shares for existing Shares	Entrée then distributed its 77,805,786 Mason Common Shares to Entrée shareholders by way of a share exchange, pursuant to which each existing share of Entrée was exchanged for one “new” share of Entrée and 0.45 of a Mason Common Share.
Mason Resources [Member]
Statement [Line Items]
Cash and cash equivalents classified as part of disposal group held for sale	$ 8,843,232
Number of shares acquired in exchange of disposal	77,804,786

Investments - Additional inform

Investments - Additional information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 08, 2018	Dec. 31, 2019
Disclosure of financial assets [line items]
Realized Gain On Disposals Of Investments		$ 123
Anglo Pacific Group [Member]
Disclosure of financial assets [line items]
Number of shares acquired	478,951
Proceeds from sale of investments held for trading		1,000
Realized Gain On Disposals Of Investments		$ 100

Property and equipment - Summar

Property and equipment - Summary of property and equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 87	$ 112
Property, plant and equipment	316	87	$ 112
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	269	288	287
Additions	337	6	97
Disposals	(70)		(117)
Foreign exchange	16	(25)	21
Property, plant and equipment	552	269	288
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(182)	(176)	(244)
Depreciation	(105)	(22)	(20)
Disposals	65		104
Foreign exchange		16	(16)
Property, plant and equipment	(236)	(182)	(176)
Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	35	47
Property, plant and equipment	30	35	47
Office equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	50	55	42
Additions	0	0	50
Disposals	0		(40)
Foreign exchange	3	(5)	3
Property, plant and equipment	53	50	55
Office equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(15)	(8)	(34)
Depreciation	(7)	(8)	(6)
Disposals	0		33
Foreign exchange	(1)	1	(1)
Property, plant and equipment	(23)	(15)	(8)
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	18	19
Property, plant and equipment	11	18	19
Computer equipment [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	143	149	175
Additions	0	6	2
Disposals	(33)		(40)
Foreign exchange	4	(12)	12
Property, plant and equipment	114	143	149
Computer equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(125)	(130)	(144)
Depreciation	(2)	(5)	(6)
Disposals	32		32
Foreign exchange	(8)	10	(12)
Property, plant and equipment	(103)	(125)	(130)
Feild Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	4	6
Property, plant and equipment	0	4	6
Feild Equipment [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	35	39	55
Additions	0	0	0
Disposals	(37)		(19)
Foreign exchange	2	(4)	3
Property, plant and equipment	0	35	39
Feild Equipment [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(31)	(33)	(30)
Depreciation	0	(2)	(2)
Disposals	33		0
Foreign exchange	(2)	4	(1)
Property, plant and equipment	0	(31)	(33)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	30	40
Property, plant and equipment	26	30	40
Buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	41	45	40
Additions	0	0	45
Disposals	0		(43)
Foreign exchange	3	(4)	3
Property, plant and equipment	44	41	45
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(11)	(5)	(36)
Depreciation	(6)	(7)	(6)
Disposals	0		39
Foreign exchange	(1)	1	(2)
Property, plant and equipment	(18)	(11)	(5)
Right-of-use assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Property, plant and equipment	249	0	0
Right-of-use assets [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0	0
Additions	337	0	0
Disposals	0		0
Foreign exchange	4	0
Property, plant and equipment	341	0	0
Right-of-use assets [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0	0
Depreciation	(90)	0	0
Disposals	0		0
Foreign exchange		0	0
Property, plant and equipment	$ (92)	$ 0	$ 0

Other Assets - Additional infor

Other Assets - Additional information (Detail) - USD ($) $ in Millions	1 Months Ended			12 Months Ended
	Oct. 31, 2015	Jun. 30, 2008	Oct. 31, 2004	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Interest expense				$ 0.3	$ 0.3
Investments accounted for using equity method				$ 0.1	0.2
Mining Licenses Term				30 years
Entree Oyu Tolgoi JV [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture	20.00%
Other cash payments to acquire interests in joint ventures, classified as investing activities				$ 32.9	31.2	$ 30.1
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method				0.3	0.2	0.2
Equity Method Investments Joint Ventures Non Current Liabilities				33
Equity Method Investments Joint Ventures Current Assets And Liabilities				$ 0.3
Entree Oyu Tolgoi JV [Member] | OTLLC [Member]
Statement [Line Items]
Percentage Interest Owned In All Minerals Extracted Below A Sub Surface Depth Of 560 Metres		80.00%
Percentage Interest Owned In All Minerals Extracted From Surface To A Depth Of 560 Metres		70.00%
Oyu Tolgoi LLC [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture			34.00%
License Arrangement Interest Rate Basis Spread	2.00%			2.00%
License Arrangement Interest Rate Basis	prime+2%			Prime+2%
Shivee TolgoiMining Licience [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture	100.00%
Entree Oyu Tolgoi JV Property [Member]
Statement [Line Items]
Joint Venture Share Of Operating Business Discription				carried 20% or 30% participating joint venture interest (depending on the depth of mineralization) in the surrounding land package located in the South Gobi region of Mongolia
Interest expense				$ 1.4	$ 0.9	$ 0.9
Percentage of equity investment				20.00%
Entree Oyu Tolgoi JV Property [Member] | OTLLC [Member]
Statement [Line Items]
Other cash payments to acquire interests in joint ventures, classified as investing activities		$ 35

Mineral property interests - Su

Mineral property interests - Summary of gain on sale (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2019	Dec. 31, 2018
Mineral property interests [Line Items]
Gain on sale		$ 400
Candentes Copper Cop [Member]
Mineral property interests [Line Items]
Consideration received	$ 1,000		$ 1,000
Mineral property interest cost - Cañariaco Project Royalty			(532)
Transaction costs			(115)
Gain on sale			$ 353

Mineral property interests - Ad

Mineral property interests - Additional information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2018	Aug. 31, 2015	Dec. 31, 2019	Dec. 31, 2018
Mineral property interests [Line Items]
Gains (losses) on disposals of investments			$ 400,000
Royalty Pass Through Payments Description			20% of any royalty payment received for any calendar quarter up to and including December 31, 2029; 15% of any royalty payment received for any calendar quarter commencing January 1, 2030 up to and including the quarter ending December 31, 2034; and 10% of any royalty payment received for any calendar quarter commencing January 1, 2035 up to and including the quarter ending December 31, 2039.
Fair Value Of Royalty Pass Through Payments			$ 0
Candentes Copper Cop [Member]
Mineral property interests [Line Items]
Royalty Payable percent		0.50%
Proportion of ownership interest in subsidiary		100.00%
Investments in subsidiaries		$ 500,000
Gains (losses) on disposals of investments				$ 353,000
Consideration paid (received)	$ 1,000,000			$ 1,000,000
Anglo Pacific [Member] | Equity Acquired In Business Combination [Member]
Mineral property interests [Line Items]
Disposal Consideration Number of Shares Received	478,951

Leases - Summary of lease liab

Leases - Summary of lease liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Lease liabilities [abstract]
Lease liability	$ 304	$ 355
Less: current portion	(103)		$ 0
Long-term portion	$ 201

Leases - Summary of undiscounte

Leases - Summary of undiscounted lease payments (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	$ 339
Not later than one year [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	123
Later than one year and not later than five years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	216
More than 5 years [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted lease payments	$ 0

Leases - Additional information

Leases - Additional information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Lease liabilities [abstract]
Interest expense	$ 0

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Loan Payable To Oyu Tolgoi LLC [Line Items]
Financing Arrangements Related To Licenses Monthly Repayments Of Loans Percentage Of Available Cash Flow From Joint Ventures	90.00%
Interest Expense	$ 0.3	$ 0.3
Oyu Tolgoi LLC [Member]
Loan Payable To Oyu Tolgoi LLC [Line Items]
Borrowings, interest rate basis	prime rate plus two percent
Borrowings, adjustment to interest rate basis	2.00%

Deferred revenue - Additional i

Deferred revenue - Additional information (Detail) $ / shares in Units, $ in Thousands, $ in Millions	1 Months Ended			12 Months Ended
	Mar. 01, 2016USD ($)ounce	Feb. 23, 2016USD ($)	Feb. 28, 2013USD ($)	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Mar. 01, 2016$ / sharesshares	Feb. 23, 2016CAD ($)	Feb. 28, 2013CAD ($)
Deferred Income Explanatory [Line Items]
Number of shares issued | shares				175,470,074	174,806,820
Deferred Revenue Finance Costs | $				$ 3,250	$ 2,985
Gold And Silver Production [Member] | Shivee TolgoiMining Licience [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	28.10%
Gold And Silver Production [Member] | Javhlant Mining Licence [Member]
Deferred Income Explanatory [Line Items]
Equity Participation And Funding Agreement Percentage Reduction In Deposits	21.30%
Copper Production [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	2.10%
Copper Production [Member] | Javhlant Mining Licence [Member]
Deferred Income Explanatory [Line Items]
Percent Of Entities Share In Production From Mining	2.10%
Sandstorm [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $		$ 33,200
Equity Participation And Funding Agreement Refund Deposit | $		$ 6,800
Equity Participation And Funding Agreement Percentage Reduction In Deposits		17.00%	17.00%
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Gold | ounce	220
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver | ounce	5
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper | ounce	0.50
Equity Participation And Funding Agreement Threshold Number Of Ounces Of Gold To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce	8,600,000
Equity Participation And Funding Agreement Threshold Number Of Ounces Of Silver To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce	40,300,000
Equity Participation And Funding Agreement Threshold Number Of Pounds Of Copper To Be Produced Before Cash Payments From Counter party Will Be Increased | ounce	9,100,000,000
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Gold Beyond Threshold | ounce	500
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver Beyond Threshold | ounce	10
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper Beyond Threshold | ounce	1.10
Deferred Revenue Finance Costs | $				$ 3,300	$ 3,000
Sandstorm [Member] | 2013 Agreement [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $			$ 40,000
Sandstorm [Member] | Amended Sandstorm Agreement [Member]
Deferred Income Explanatory [Line Items]
Deferred income | $							$ 30.9	$ 40
Equity Participation And Funding Agreement Refund Deposit | $		$ 6,800
Description of Mineral Production based Funding Agreements Term	The initial term of the Amended Sandstorm Agreement is 50 years, subject to successive 10-year extensions at the discretion of Sandstorm.
Equity Participation And Funding Agreement Refund Deposit By Cash | $	$ 5,500
Equity Participation And Funding Agreement Refund Deposit By Equity | $	$ 1,300
Number of shares issued | shares						5,128,604
Par value per share | $ / shares						$ 0.3496

Share capital - Summary of shar

Share capital - Summary of share option transactions (Detail) options in Thousands	12 Months Ended
	Dec. 31, 2019options$ / shares	Dec. 31, 2018options$ / shares	Dec. 31, 2017options$ / shares
Statement [Line Items]
Number Of Outstanding	9,945
Share option [Member]
Statement [Line Items]
Number Of Outstanding	8,710	9,175	12,010
Number Outstanding Granted	2,290	2,290	1,900
Number Outstanding Exercised	(663)	(1,233)	(1,899)
Number Outstanding Cancelled	(347)	(1,522)	(1,646)
Number Outstanding Forfeited/expired	(45)		(1,190)
Number Of Outstanding	9,945	8,710	9,175
Weighted Average Exercise Price Outstanding | $ / shares	$ 0.42	$ 0.38	$ 0.48
Weighted Average Exercise Price Granted | $ / shares	0.37	0.55	0.52
Weighted Average Exercise Price Exercised | $ / shares	0.20	0.40	0.32
Weighted Average Exercise Price Cancelled | $ / shares	0.22	0.41	0.75
Weighted Average Exercise Price Forfeited/expired | $ / shares	0.54		1.20
Weighted Average Exercise Price Outstanding | $ / shares	$ 0.43	$ 0.42	$ 0.38

Share capital - Summary of outs

Share capital - Summary of outstanding and exercisable (Detail) options in Thousands	12 Months Ended
	Dec. 31, 2019options$ / shares
Statement [Line Items]
Number of share options | options	9,945
Exercise price range one [Member]
Statement [Line Items]
Number of share options | options	1,300
Expiry date	July - Dec 2020
Exercise price range Two [Member]
Statement [Line Items]
Number of share options | options	2,210
Expiry date	Mar - Nov 2021
Exercise price range Three [Member]
Statement [Line Items]
Number of share options | options	1,880
Expiry date	May - Oct 2022
Exercise price range Four [Member]
Statement [Line Items]
Number of share options | options	2,265
Expiry date	Feb - Dec 2023
Exercise price range Five [Member]
Statement [Line Items]
Number of share options | options	2,290
Expiry date	Dec 2024
Bottom of range [member] | Exercise price range one [Member]
Statement [Line Items]
Exercise price per share	$ 0.28
Bottom of range [member] | Exercise price range Two [Member]
Statement [Line Items]
Exercise price per share	0.33
Bottom of range [member] | Exercise price range Three [Member]
Statement [Line Items]
Exercise price per share	0.52
Bottom of range [member] | Exercise price range Four [Member]
Statement [Line Items]
Exercise price per share	0.55
Top of range [member] | Exercise price range one [Member]
Statement [Line Items]
Exercise price per share	0.32
Top of range [member] | Exercise price range Two [Member]
Statement [Line Items]
Exercise price per share	0.36
Top of range [member] | Exercise price range Three [Member]
Statement [Line Items]
Exercise price per share	0.62
Top of range [member] | Exercise price range Four [Member]
Statement [Line Items]
Exercise price per share	0.63
Top of range [member] | Exercise price range Five [Member]
Statement [Line Items]
Exercise price per share	$ 0.365

Share capital - Summary of weig

Share capital - Summary of weighted average of share option and exercisable (Detail)	12 Months Ended
	Dec. 31, 2019$ / shares
Statement [Line Items]
Weighted average exercise price for exercisable options	$ 0.43
Weighted average share price for options exercised	$ 0.41
Weighted average years to expiry for exercisable options	3 years 1 month 2 days

Share capital - Summary of we_2

Share capital - Summary of weighted average of share option granted (Detail) - yr	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Risk-free interest rate	1.62%	1.91%	1.62%
Expected life of options (years)	4.7	4.7	4.6
Expected volatility	65.00%	64.00%	72.00%
Expected dividend	0.00%	0.00%	0.00%

Share capital - Summary of sh_2

Share capital - Summary of share purchase warrants (Detail) - Warrant [Member] warrants in Thousands	12 Months Ended
	Dec. 31, 2019warrants$ / shares
Exercise price range one [Member]
Statement [Line Items]
Number of share purchase warrants | warrants	8,655
Exercise price per share | $ / shares	$ 0.55
Expiry	Jan. 10, 2022
Exercise price range Two [Member]
Statement [Line Items]
Number of share purchase warrants | warrants	610
Exercise price per share | $ / shares	$ 0.55
Expiry	Jan. 12, 2022

Share capital - Summary of sh_3

Share capital - Summary of share purchase of weighted average assumptions (Detail) - Warrant [Member]	12 Months Ended
	Dec. 31, 2019yr$ / shares
Statement [Line Items]
Share price | $ / shares	$ 0.55
Risk-free interest rate	1.01%
Expected dividend	0.00%
Expected life | yr	5
Expected volatility	72.00%

Share capital - Additional info

Share capital - Additional information (Detail)	May 09, 2017	Jan. 31, 2017CAD ($)$ / sharesshares	Dec. 31, 2019USD ($)options	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2019CAD ($)shares	Dec. 31, 2018CAD ($)shares	Dec. 31, 2017CAD ($)$ / shares	May 31, 2017shares
Statement [Line Items]
Proceeds from issuance of common shares – private placement			$ 46,000	$ 165,000	$ 199,000
Weighted average fair value at measurement date, share options granted						$ 0.20	$ 0.30	$ 0.24
Number of shares issued | shares						175,470,074	174,806,820
Description about Exchange of new shares for existing Shares	pursuant to which each existing share of Entrée was exchanged for one “new” share of Entrée and 0.45 of a Mason Common Share
Exercise price of outstanding Warrants		0.65%
Exercise price of outstanding Warrants Term		5 years
Percentage to Acquire of Issued and Outstanding Shares		10.00%
Number of Bonus Shares Issued | shares									100,000
Mason Resources Corp [Member]
Statement [Line Items]
Ratio Adjusted In Exercise Price Of Warrants		85.00%
Entree Resources Ltd [Member]
Statement [Line Items]
Ratio Adjusted In Exercise Price Of Warrants		15.00%
Post Arrangement [Member]
Statement [Line Items]
Weighted average fair value at measurement date for warrants | $ / shares								$ 0.37
Related parties [member]
Statement [Line Items]
Number of share options granted in share-based payment arrangement | options			2,290,000
Allocated Share Based Payment Transactions			$ 300	$ 500	$ 600,000
Private Placements [Member] | Two Tranches [Member]
Statement [Line Items]
Par value per share | $ / shares		$ 0.41
Proceeds from issuance of common shares – private placement		$ 7.6
Number of shares issued | shares		18,529,484

Segmented information - Summary

Segmented information - Summary of geographical areas (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Property and equipment	$ 316	$ 87	$ 112
Deposit and other	12	12
Other assets	114	199
Assets	6,102	7,432
Canada [Member]
Statement [Line Items]
Property and equipment	299	83
Deposit and other	10	12
Assets	309	95
Other [Member]
Statement [Line Items]
Property and equipment	17	4
Deposit and other	2	0
Other assets	114	199
Assets	$ 133	$ 203

Exploration costs - Summary of

Exploration costs - Summary of detailed information about Exploration Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Exploration	$ 173	$ 175	$ 332
Mongolia [Member]
Statement [Line Items]
Exploration	161	134	181
Other [Member]
Statement [Line Items]
Exploration	$ 12	$ 41	$ 151

Income tax - Summary of detaile

Income tax - Summary of detailed information about income tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income tax [Abstract]
Loss for the year before income taxes	$ (5,524)	$ (5,198)	$ (36,511)
Statutory rate	27.00%	27.00%	26.00%
Expected income tax recovery	$ (1,491)	$ (1,403)	$ (9,493)
Permanent differences and other	(1,277)	(8,163)	8,820
Difference in foreign tax rates	73	140	(640)
Effect of change in future tax rates	0	(805)	(433)
Change in valuation allowance	2,695	10,231	1,674
Total income tax recovery	$ 0	$ 0	$ (72)

Income tax - Summary of detai_2

Income tax - Summary of detailed information about current income tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income tax [Abstract]
Current income tax recovery	$ 0	$ 0	$ (72)
Deferred income tax expense			0
Total income tax recovery	$ 0	$ 0	$ (72)

Income tax - Summary of deferre

Income tax - Summary of deferred income tax reconciliation (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred income tax assets:
Non-capital loss carryforward	$ 11,092	$ 9,140	$ 9,608
Resource expenditures	2,647	2,507	2,763
Equipment	272	239	193
Share issue and legal costs	15	22	31
Other	11,957	11,355	1,113
Deferred tax assets	25,983	23,263	13,708
Unrecognized tax assets	(25,954)	$ (23,263)	(13,680)
Net deferred income tax assets	29		28
Deferred income tax liabilities:
Foreign exchange on loan	(29)		(28)
Net deferred income tax liabilities	(29)		(28)
Net deferred income tax	$ 0		$ 0

Income tax - Additional informa

Income tax - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Canada [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 38.2	$ 31.7
Mongolia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	5.7	5.8
Australia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 0	$ 0

Financial instruments - Summary

Financial instruments - Summary of detailed information about financial instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [abstract]
Financial assets	$ 5,418	$ 7,078
Disclosure of financial liabilities [abstract]
Financial liabilities	9,411	8,726
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	5,380	7,066
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	38	12
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Disclosure of financial liabilities [abstract]
Financial liabilities	9,411	8,726
Accounts Payable and Accrued Liabilities [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	72	346
Accounts Payable and Accrued Liabilities [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Accounts Payable and Accrued Liabilities [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Accounts Payable and Accrued Liabilities [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	72	346
Lease liabilities [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	304
Lease liabilities [member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0
Lease liabilities [member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0
Lease liabilities [member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	304
Loan payable [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	9,035	8,380
Loan payable [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Loan payable [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0
Loan payable [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	9,035	8,380
Cash And Cash Equivalents [Member]
Disclosure of financial assets [abstract]
Financial assets	5,380	6,154
Cash And Cash Equivalents [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	5,380	6,154
Cash And Cash Equivalents [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Cash And Cash Equivalents [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Receivables [Member]
Disclosure of financial assets [abstract]
Financial assets	26
Receivables [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0
Receivables [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	26
Receivables [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0
Deposits [Member]
Disclosure of financial assets [abstract]
Financial assets	12	12
Deposits [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0
Deposits [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	12	12
Deposits [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	$ 0	0
Investments [Member]
Disclosure of financial assets [abstract]
Financial assets		912
Investments [Member] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets		912
Investments [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets		0
Investments [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets		$ 0

Financial instruments - Summa_2

Financial instruments - Summary of detailed informatiion of foreign exchange risk (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ 5,308	$ 6,720
Cash and Cash Equivalents [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	5,380	6,154
Investments [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	0	912
Accounts Payable And Accrued Liabilities [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ (72)	$ (346)

Financial instruments - Additio

Financial instruments - Additional information (Detail)	Dec. 31, 2019
Disclosure of detailed information about financial instruments [abstract]
Increase or Decrease in Percentage of Traded Investments	10.00%
Increase in Interest Rate on Loan	1.00%

Supplemental cash flow inform_3

Supplemental cash flow information - Summary of detailed information of non cash investing activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Non Cash Investing Activities [Abstract]
Acquisition of investments from the sale of asset	$ 0	$ 1,000	$ 0

Commitments and contingencies -

Commitments and contingencies - Summary of commitments and contingent liabilities (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Statement [Line Items]
Lease commitments	$ 339
Less than 1 year [Member]
Statement [Line Items]
Lease commitments	123
1 - 3 years [Member]
Statement [Line Items]
Lease commitments	216
3-5 years [Member]
Statement [Line Items]
Lease commitments	0
More than 5 years [Member]
Statement [Line Items]
Lease commitments	$ 0

Related party transactions - Su

Related party transactions - Summary of detailed information about remuneration paid to related parties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions [abstract]
Directors fees	$ 132	$ 142	$ 153
Salaries and benefits	588	1,143	929
Share-based compensation	$ 321	$ 461	$ 410

Related party transactions - Ad

Related party transactions - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Statement [Line Items]
Accounts payable and accrued liabilities	$ 0.2		$ 0
Amounts payable, related party transactions	1		$ 1.1
Mason Resources [Member]
Statement [Line Items]
Admininstrative services agreement	0.7	$ 0.8
Termination charges	$ 0.3