Entrée Resources (ERLFF) 20-F 1 Apr 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document and Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Registrant Name	Entree Resources Ltd.
Entity Central Index Key	0001271554
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Trading Symbol	EGI
Entity Common Stock, Shares Outstanding	174,806,820
Entity Shell Company	false
Entity Emerging Growth Company	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 6,154	$ 7,068	$ 13,391
Investments	912	0	0
Receivables and prepaid expenses	68	382	310
Current assets	7,134	7,450	13,701
Non-current assets
Property and equipment	87	112	68
Mineral property interests	0	532	38,875
Long-term investments	199	151	146
Reclamation deposits and other	12	12	490
Non current Assets	298	807	39,579
Total assets	7,432	8,257	53,280
Current liabilities
Accounts payable and accrued liabilities	346	247	455
Current Liabilities	346	247	455
Non-current liabilities
Other deferred liabilities	44	0	0
Loan payable to Oyu Tolgoi LLC	8,380	7,841	7,334
Deferred revenue	38,411	24,658	22,987
Deferred income tax	0	0	3,015
Non current Liabilities	46,835	32,499	33,336
Total liabilities	47,181	32,746	33,791
Shareholders' equity (deficiency)
Share capital	172,955	172,308	178,740
Share subscriptions received in advance	0	0	559
Reserves	22,199	22,175	20,863
Accumulated other comprehensive income (loss)	1,688	(1,684)	0
Deficit	(236,591)	(217,288)	(180,673)
Total shareholders' equity (deficiency)	(39,749)	(24,489)	19,489
Total liabilities and shareholders' equity (deficiency)	$ 7,432	$ 8,257	$ 53,280

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expenses
Exploration	$ 175	$ 332
General and administrative	1,145	1,656
Share-based compensation	506	678
Depreciation	22	20
Other	(13)	192
Operating loss	1,835	2,878
Unrealized loss on investments	73	0
Foreign exchange loss (gain)	287	(380)
Interest income	(111)	(116)
Interest expense	307	287
Loss from equity investee	175	215
Deferred revenue finance costs	2,985	0
Gain on sale of mineral property interest	(353)	0
Loss on the Arrangement	0	33,627
Loss before income taxes	5,198	36,511
Income tax recovery	0	(72)
Net loss from continuing operations	5,198	36,439
Discontinued operations
Net loss from discontinued operations	0	176
Net loss for the year	5,198	36,615
Other comprehensive (income) loss
Foreign currency translation adjustment	(3,372)	1,684
Total net loss and comprehensive loss	$ 1,826	$ 38,299
Net loss per common share
Basic and fully diluted – continuing operations	$ (0.03)	$ (0.21)
Basic and fully diluted – discontinued operations	$ 0	$ 0
Weighted average number of common shares outstanding
Basic and fully diluted (000's)	174,344	172,259
Total common shares issued and outstanding (000's)	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	$ 0	$ 559	$ (180,673)
Balance (Shares) at Dec. 31, 2016		153,045
Net loss and comprehensive income (loss)	(38,299)	$ 0	0	(2,481)	0	(36,615)
Share-based compensation	632	0	632	0	0	0
Transfer of net assets to Mason Resources	(10,798)	(11,595)	0	797	0	0
Issuance of share capital – inducement bonus shares, value	37	$ 37	0	0	0	0
Issuance of share capital – inducement bonus shares, shares		100
Issuance of share capital – private  placement, value	5,048	$ 4,478	1,129	0	(559)	0
Issuance of share capital – private  placement, shares		18,529
Issuance of share capital – share options, value	199	$ 648	(449)	0	0	0
Issuance of share capital – share options, shares		1,899
Balance at Dec. 31, 2017	$ (24,489)	$ 172,308	22,175	(1,684)	0	(217,288)
Balance (Shares) at Dec. 31, 2017	173,573,000	173,573
Net loss and comprehensive income (loss)	$ (1,826)	$ 0	0	3,372	0	(5,198)
IFRS adjustments | Increase (decrease) due to changes in accounting policy required by IFRSs [member]	(14,105)	0	0	0	0	(14,105)
Share-based compensation	506	0	506	0	0	0
Issuance of share capital – share options, value	165	$ 647	(482)	0	0	0
Issuance of share capital – share options, shares		1,234
Balance at Dec. 31, 2018	$ (39,749)	$ 172,955	$ 22,199	$ 1,688	$ 0	$ (236,591)
Balance (Shares) at Dec. 31, 2018	174,807,000	174,807

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows used in operating activities
Net loss from continuing operations	$ (5,198)	$ (36,439)
Items not affecting cash:
Depreciation	22	20
Share-based compensation	506	678
Loss from equity investee	175	215
Interest expense	307	287
Income tax expense (recovery)	0	(72)
Gain on sale of mining property interest	(353)	0
Unrealized loss on held-for-trading investments	73	0
Unrealized foreign exchange losses (gains)	249	(1,471)
Loss on the Arrangement	0	33,627
Deferred revenue finance costs	2,985	0
Other	(9)	11
Cash Flows From Used In Operations Before Changes In Working Capital	(1,243)	(3,144)
Changes in non-cash operating working capital:
Decrease (increase) in receivables and prepaid expenses	333	(351)
Increase in other assets	0	(3)
Increase (decrease) in accounts payable and accruals	133	(102)
Discontinued operations	0	604
CashFlowsFromUsedInOperatingActivities	(777)	(2,996)
Cash flows used in investing activities
Net cash outflow on sale of mining property interest	(120)	0
Purchase of equipment	(6)	(100)
Cash paid in connection with the Arrangement	0	(8,843)
Cash Flows From Used In Investing Activities	(126)	(8,943)
Cash flows from financing activities
Proceeds from issuance of common shares – private placement	0	5,038
Proceeds from issuance of common shares – share options	165	199
Cash Flows From Used In Financing Activities	165	5,237
Decrease in cash and cash equivalents	(738)	(6,702)
Cash and cash equivalents - beginning of year	7,068	13,391
Effect of exchange rate changes on cash and cash equivalents	(176)	379
Cash and cash equivalents - end of year	$ 6,154	$ 7,068

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Cash and cash equivalents) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Cash and cash equivalents is represented by:
Cash	$ 6,120	$ 7,031
Cash equivalents	34	37
Total cash and cash equivalents	$ 6,154	$ 7,068

Nature of operations

Nature of operations	12 Months Ended
	Dec. 31, 2018
Disclosure of nature of operations [Abstract]
Disclosure Of Nature Of Operations [Text Block]	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 Project in Mongolia. The Company has its primary listing in Canada on the Toronto Stock Exchange (“TSX”) and secondary listing in the United States on the NYSE American LLC (“NYSE American”). 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 and first

Basis of presentation and first-time adoption of IFRS	12 Months Ended
	Dec. 31, 2018
Disclosure of basis of presentation [Abstract]
Disclosure of basis of preparation of financial statements [text block]	2 Basis of presentation and first-time adoption of IFRS These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and are the Company’s first consolidated financial statements prepared in accordance with IFRS. 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, 2018. During the year ended December 31, 2018, the Company changed its reporting framework from accounting principles generally accepted in the United States of America (“US GAAP”) to IFRS. An explanation of how the transition to IFRS has affected the Company's statement of financial position and statement of comprehensive loss, previously reported in accordance with US GAAP, is provided in Note 21. The consolidated financial statements were approved and authorized for issue by the Board of Directors on March 29, 2019.

Use of estimates and judgements

Use of estimates and judgements	12 Months Ended
	Dec. 31, 2018
Disclosure of accounting judgements and estimates [Abstract]
Disclosure of accounting judgements and estimates [text block]	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: plan of arrangement – fair value of net assets distributed; determination of functional currencies; recoverable amount of property and equipment; title to mineral properties; share-based compensation; 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) Plan of arrangement – fair value of net assets distributed On May 9, 2017, the Company completed a plan of arrangement (the “Arrangement”) under Section 288 of the Business Corporations Act b) 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. c) 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 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. d) 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.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2018
Disclosure of summary of significant accounting policies explanatory [Abstract]
Disclosure of significant accounting policies [text block]	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 and in preparing the opening IFRS statement of financial position at January 1, 2017 for the purposes of the transition to IFRS. 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 assets and liabilities denominated in a foreign currency are translated at historical rates. Revenue and expense items denominated in a foreign currency are translated at exchange rates prevailing when such items are recognized in the statement of comprehensive loss. Exchange gains or losses arising on translation of foreign currency items are included in the statement of comprehensive loss. The functional currency of Entrée Resources Ltd.’s significant subsidiaries is the United States dollar. Upon translation into Canadian dollars for consolidation, monetary assets and liabilities are translated at the exchange rate in effect at the statement of financial position date while non-monetary assets and liabilities are translated at historical rates. Revenue and expense items are translated at exchange rates prevailing when such items are recognized in the statement of comprehensive loss. Exchange gains or losses arising on translation of foreign currency items are included in the statement of comprehensive loss. 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 exchange rates while revenue and expenses are translated at the prevailing exchange rates during the period. Related exchange gains and losses are included in a separate component of shareholders’ equity (deficiency) as accumulated other comprehensive income (loss). 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 basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. 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 income (loss). 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 income (loss) 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 income (loss) 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 income (loss). 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 method over the estimated life of the proven and probable reserves. Property 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 assets The Company reviews the carrying amounts of its non-financial assets every reporting period. If there is any indication that the assets or cash-generating unit (“CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. 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 discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized. 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 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. 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 income (loss) except to the extent that they relate to items recognized directly in equity or in other comprehensive 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 plans and corporate forecasts. Where applicable, the probability of utilizing tax losses or credits is evaluated by considering risks relevant to future cash flows, and the expiry dates after which these losses or credits can no longer be utilized. 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 is recognized over the contract services period or, if none exists, from the date of grant until the options vest. Compensation associated with unvested options granted to non-employees is re-measured on each statement of financial position date. 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 and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based compensation. Otherwise, share-based compensation is measured at the fair value of goods or services received. 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 payments. o) Changes in accounting principles With the implementation of IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018, the Company has determined that it’s precious metals stream contract contains a significant financing component. As such, the Company now recognizes a financing charge at each reporting period and will gross up the deferred revenue balance to recognize the significant financing element that is part of this contract. On the adoption of IFRS 15, 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%. Critical judgements were required in the adoption of IFRS 15 for stream accounting in determining appropriate discount rates for the significant financing component. In addition, significant judgement was required in determining if the stream transaction are not derivatives as such obligations will be satisfied through the delivery of non-financial items (i.e. metal credits) rather than cash or financial assets. IFRS 9 – Financial Instruments The Company adopted all of the requirements of IFRS 9 – Financial Instruments Financial Instruments: Recognition and Measurement The Company completed a detailed assessment of its financial assets and liabilities as at January 1, 2018. The following table shows the original classification under IAS 39 and the new classification under IFRS 9: Financial assets/liabilities Original classification IAS 39 New classification IFRS 9 Cash and cash equivalents FVTPL FVTPL Investments NA FVTPL Receivables Amortized cost Amortized cost Reclamation deposits Amortized cost Amortized cost Accounts payable and accrued liabilities Amortized cost Amortized cost Loan payable to Oyu Tolgoi LLC Amortized cost Amortized cost The Company did not restate prior periods and determined that the adoption of IFRS 9 resulted in no impact to the opening accumulated other comprehensive income (loss). p) New standards not yet adopted The following standards and pronouncements have been issued by the IASB and have not yet been adopted by the Company. The Company is currently evaluating the impact the new and amended standards are expected to have on its consolidated financial statements. Pronouncements that are not applicable to the Company have been excluded from those described below. IFRS 16, Leases, provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. The standard will come into effect for annual periods beginning on or after January 1, 2019. This standard is required to be adopted either retrospectively or using a modified retrospective approach. Except for the Company’s office lease, the Company does not expect the impact of this new standard on its consolidated financial statements to be material.

Plan of arrangement and discont

Plan of arrangement and discontinued operations	12 Months Ended
	Dec. 31, 2018
Disclosure of discontinued operations [Abstract]
Disclosure of discontinued operations [text block]	5 Plan of arrangement and discontinued operations On May 9, 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 77,804,786 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 ( Distribution of Non-cash Assets to Owners 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. May 9, 2017 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, 2018
Disclosure of Investments [Abstract]
Disclosure of investments accounted for using equity method [text block]	6 Investments On June 8, 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). The common shares have been designated as FVTPL and any revaluation gains and losses, including any interest or dividend income, are included in The fair value of the common shares is determined based on the closing price on the LSE at each period end. Cost Accumulated unrealized loss Foreign exchange loss Fair value Anglo Pacific common shares $ 985 $ 25 $ 48 $ 912 Subsequent to the end of the year, the Company disposed of all its investments in common shares of Anglo Pacific for net proceeds of $1.0 million.

Property and equipment

Property and equipment	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of property, plant and equipment [text block]	7 Property and equipment Office equipment Computer equipment Field equipment Buildings Total Cost Balance, January 1, 2017 $ 42 $ 175 $ 55 $ 40 $ 312 Additions 50 2 - 45 97 Disposals (40 ) (40 ) (19 ) (43 ) (142 ) Foreign exchange 3 12 3 3 21 Balance at December 31, 2017 55 149 39 45 288 Additions - 6 - - 6 Disposals - - - - - Foreign exchange (5 ) (12 ) (4 ) (4 ) (25 ) Balance at December 31, 2018 $ 50 $ 143 $ 35 $ 41 $ 269 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 at December 31, 2017 (8 ) (130 ) (33 ) (5 ) (176 ) Depreciation (8 ) (5 ) (2 ) (7 ) (22 ) Disposals - - - - - Foreign exchange 1 10 4 1 16 Balance at December 31, 2018 $ (15 ) $ (125 ) $ (31 ) $ (11 ) $ (182 ) Net book value January 1, 2017 $ 8 $ 31 $ 25 $ 4 $ 68 December 31, 2017 $ 47 $ 19 $ 6 $ 40 $ 112 December 31, 2018 $ 35 $ 18 $ 4 $ 30 $ 87

Long-term investments

Long-term investments	12 Months Ended
	Dec. 31, 2018
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [text block]	8 Long-term investments Entrée/Oyu Tolgoi JV Property, Mongolia The Company has a carried participating joint venture interest in a land package that includes two of the Oyu Tolgoi deposits 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. The Company is entitled to 20% or 30% of the mineralization extracted from the Entrée/Oyu Tolgoi JV Property, depending on the depth of mineralization. In October 2004, the Company entered into an arm’s-length Equity Participation and Earn-In Agreement (the “ Earn-In Agreement”) with Turquoise Hill Resources Ltd. ( “ Turquoise Hill”). Under the Earn-In Agreement, Turquoise Hill agreed to purchase equity securities of the Company, and was granted the right to earn an interest in what is now the Entrée/Oyu Tolgoi JV Property. Most of Turquoise Hill’s rights and obligations under the Earn-In Agreement were subsequently assigned by Turquoise Hill to what was then its wholly-owned subsidiary, Oyu Tolgoi LLC ( “ OTLLC”). The Government of Mongolia subsequently acquired a 34% interest in OTLLC from Turquoise Hill. On June 30, 2008, OTLLC gave notice that it had completed its earn-in obligations by expending a total of $35 million on exploration of the Entrée/Oyu Tolgoi JV Property. OTLLC earned an 80% interest in all minerals extracted below a sub-surface depth of 560 metres from the Entrée/Oyu Tolgoi JV Property and a 70% interest in all minerals extracted from surface to a depth of 560 metres from the Entrée/Oyu Tolgoi JV Property. In accordance with the Earn-In Agreement, the Company and OTLLC formed a joint venture (the “ Entrée/Oyu Tolgoi JV”) on terms annexed to the Earn-In Agreement (the “ JVA”). 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 10). 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, 2018, the Entrée/Oyu Tolgoi JV had expended approximately $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 10). Investment – Entrée/Oyu Tolgoi JV Property The Company accounts for 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 $0.2 million for the year ended December 31, 2018 (December 31, 2017 - $0.2 million). The joint venture has nominal current assets and liabilities, approximately $0.3 million for the year ended December 31, 2018 $0.9 million). The Entrée/Oyu Tolgoi JV investment carrying value at December 31, 2018 was $0.2 million (December 31, 2017 - $0.2 million) and was recorded in long-term investment.

Mineral property interests

Mineral property interests	12 Months Ended
	Dec. 31, 2018
Mineral Property [Abstract]
Mineral property Interest [taxt block]	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. Consideration received $ 1,000 Mineral property interest cost - Cañariaco Project Royalty (532 ) Transaction costs (115 ) Gain on sale $ 353 The fair value of the common shares received was based on the trading share price at GBP1.57 ($2.09) per common share. The common shares received have been designated as FVTPL (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. On January 1, 2017, the Company owned the Ann Mason Project in Nevada and the Lordsburg property in New Mexico which were transferred to Mason Resources per the Arrangement (Note 5) on May 9, 2017.

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC	12 Months Ended
	Dec. 31, 2018
Borrowings [abstract]
Disclosure of borrowings [text block]	10 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%) percent (90%)

Deferred revenue

Deferred revenue	12 Months Ended
	Dec. 31, 2018
Deferred Income Explanatory [Abstract]
Disclosure of deferred income [text block]	11 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 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 extensions at the discretion of Sandstorm. 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 “ control person” under the Amended Sandstorm Agreement. In the event an issuance of shares would cause Sandstorm to become a “ control person”, the maximum number of shares will be issued, and with respect to the value of the remaining shares, 50% will not be refunded (and there will not be a corresponding reduction in deliverable metal credits) and the remaining 50% will be refunded by the issuance of shares in tranches over time, such that the number of shares that Sandstorm holds does not reach or exceed 20%. All shares will be priced in the context of the market at the time they are issued. 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. As outlined in Note 4(o), the Company has determined that the Deposit contains a significant financing component. As such, the Company recognized finance costs on the deferred revenue balances totaling $3.0 million for the year ended December 31, 2018.

Share capital

Share capital	12 Months Ended
	Dec. 31, 2018
Disclosure of classes of share capital [abstract]
Disclosure of issued capital [text block]	12 Share capital a) Common shares The Company’s authorized share capital consists of unlimited common shares without par value. At December 31, 2018, the Company had 174,806,820 (December 31, 2017 – 173,573,572) 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 On May 9, 2017, the Company completed the spin-out of its Ann Mason Project and Lordsburg property into Mason Resources through the Arrangement under Section 288 of the BCBCA (Note 5). As part of the Arrangement, Entrée shareholders received Mason Common Shares 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. d) Private placement In January 2017, the Company closed a non-brokered private placement in two tranches issuing a total of 18,529,484 “ Warrant”). Each whole Warrant entitled the holder to acquire one additional common share of the Company at a price of C$0.65 per share (pre-Arrangement price) for a period of 5 years. No commissions or finders’ fees were paid in connection with the private placement. Pursuant to the Arrangement, on May 23, 2017 each Warrant was exchanged for one replacement Entrée Warrant and 0.45 of a Mason Resources transferable common share purchase warrant with the same attributes as the original Warrants. The exercise price of the replacement Entrée Warrants was adjusted based on the market value of the two companies after completion of the Arrangement resulting in a ratio between Entrée and Mason Resources of 85% and 15%, respectively. 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 *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, 2018, the following share options were outstanding: Number of share options (000`s) Vested (000`s) Exercise C$ Expiry date 960 960 0.18 – 0.36 Feb – Dec 2019 1,320 1,320 0.28 – 0.32 July – Dec 2020 2,240 2,240 0.33 – 0.36 Mar – Nov 2021 1,900 1,900 0.52 – 0.62 May – Oct 2022 2,290 2,265 0.55 – 0.63 Feb – Dec 2023 8,710 8,685 December 31, 2018 Weighted average exercise price for exercisable options C$0.44 Weighted average share price for options exercised C$0.60 Weighted average years to expiry for exercisable options 3.23 Pursuant to the Arrangement, on May 23, 2017 each outstanding option was exchanged for one replacement Entrée option with the same expiry date and 0.45 of a Mason Resources option. The exercise prices of the replacement Entrée options were adjusted based on the market value of the two companies after completion of the Arrangement. For the year ended December 31, 2018, the total share-based compensation charges relating to 2,290,000 options granted to officers, employees, directors and consultants was $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, 2018 was C$0.30 (2017 – C$0.24). The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2018 2017 Risk-free interest rate 1.91 % 1.62 % Expected life of options (years) 4.7 4.6 Expected volatility 64 % 72 % Expected dividend 0.00 % 0.00 % f) Share purchase warrants At December 31, 2018, the following share purchase warrants were outstanding: Number of share purchase warrants (000’s) Exercise price per share C$ 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, 2018. The fair value per share purchase warrant was determined to be C$0.37 Share price C$0.55 Risk-free interest rate 1.01 % Expected dividend 0.00 % Expected life 5 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, 2018
Disclosure of geographical areas [abstract]
Disclosure of Segmented information [Text Block]	13 Segmented information The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s assets geographically are as follows: 2018 2017 Canada Property and equipment $ 83 $ 106 Reclamation deposit and other 12 12 $ 95 $ 118 Other Property and equipment 4 6 Mineral property interest - 532 Long-term investments 199 151 $ 203 $ 689 As at December 31, 2017, the Company’s mineral property interest was located in Peru. The property and equipment in the ‘other’ category are located in Mongolia. The long term investments are related to the Company’s investment in the Entrée/Oyu Tolgoi JV Property in Mongolia.

Exploration costs

Exploration costs	12 Months Ended
	Dec. 31, 2018
Exploration Cost [Abstract]
Exploration Cost [Text Block]	14 Exploration costs 2018 2017 Mongolia $ 134 $ 181 Other 41 151 $ 175 $ 332

Income tax

Income tax	12 Months Ended
	Dec. 31, 2018
Income tax [Abstract]
Disclosure of income tax [text block]	15 Income tax 2018 2017 Loss for the year before income taxes $ (5,198 ) $ (36,511 ) Statutory rate 27.00 % 26.00 % Expected income tax recovery (1,403 ) (9,493 ) Permanent differences and other (8,163 ) 8,820 Difference in foreign tax rates 140 (640 ) Effect of change in future tax rates (805 ) (433 ) Change in valuation allowance 10,231 1,674 Total income tax recovery $ - $ (72 ) 2018 2017 Current income tax recovery $ - $ (72 ) Deferred income tax expense - - Total income taxes $ - $ (72 ) The Company’s deferred income tax liability consisted of: 2018 2017 Deferred income tax assets: Non-capital loss carryforward $ 9,140 $ 9,608 Resource expenditures 2,507 2,763 Equipment 239 193 Share issue and legal costs 22 31 Other 11,355 1,113 23,263 13,708 Unrecognized tax assets (23,263 ) (13,680 ) Net deferred income tax assets - 28 Deferred income tax liabilities: Foreign exchange on loan - (28 ) Net deferred income tax liabilities $ - $ (28 ) Net deferred income tax $ - $ - The Company has available for deduction against future taxable income non-capital losses of approximately $31.7 million (2017: $31.1 million) in Canada, $6.2 million)

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Disclosure of financial instruments [text block]	16 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, investments, receivables, deposits, accounts payable and accrued liabilities, and loan payable. 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 and investments 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, 2018, 2017 and January 1, 2017: December 31, 2018 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) 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 December 31, 2017 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) Total Financial assets Cash and cash equivalents $ 7,068 $ - $ - $ 7,068 Receivables - 263 - 263 Deposits - 12 - 12 Total financial assets $ 7,068 $ 275 $ - $ 7,343 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 247 $ 247 Loan payable - - 7,841 7,841 Total financial liabilities $ - $ - $ 8,088 $ 8,088 January 1, 2017 FVTPL Amortized cost Amortized cost Total Financial assets Cash and cash equivalents $ 13,391 $ - $ - $ 13,391 Receivables - 35 - 35 Deposits - 490 - 490 Total financial assets $ 13,391 $ 525 $ - $ 13,916 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 455 $ 455 Loan payable - - 7,334 7,334 Total financial liabilities $ - $ - $ 7,789 $ 7,789 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 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) Market risks The Company is exposed to market risk because of the fluctuating values of its publicly traded investments. The Company has no control over these fluctuations and does not hedge its investments. Based on the December 31, 2018 portfolio value, a 10% increase or decrease in market price would result in a $0.1 million change in net loss. iv) Interest rate risk The Company’s interest rate risk arises primarily from the interest received on cash and cash equivalents and on loan payable which is at variable rates (Note 10). As at December 31, 2018, with other variables unchanged, a 1% increase in the interest rate applicable to loan payable would result in an insignificant change in net loss. Deposits are invested on a short-term basis to enable adequate liquidity for payment of operational and exploration expenditures. The Company does not believe that it is exposed to material interest rate risk on its cash and cash equivalents. As at December 31, 2018, the Company has not entered into any contracts to manage interest rate risk. v) Foreign exchange risk The functional currency of the parent company is C$. The functional currency of the significant subsidiaries and the reporting currency of the Company is the United States dollar. As at December 31, 2018, 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, 2018 December 31, 2017 January 1, 2017 Cash and cash equivalents $ 6,154 $ 7,068 $ 13,391 Investments 912 - - Receivables - 263 35 Accounts payable and accrued liabilities (346 ) (247 ) (455 ) $ 6,720 $ 7,084 $ 12,971 As at December 31, 2018, 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, 2018
Disclosure Of Capital Management [Abstract]
Disclosure Of Capital Management [Text Block]	17 Capital management The Company considers items included in shareholders’ equity (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, 2018
Supplemental Cash Flow Information Explanatory [Abstract]
Supplemental Cash Flow Information Explanatory [Text Block]	18 Supplemental cash flow information Note 2018 2017 Non-cash investing activities Acquisition of investments from the sale of asset 6, 9 $ 1,000 $ -

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and contingencies [Abstract]
Disclosure of commitments [text block]	19 Commitments and contingencies As at December 31, 2018, the Company had the following commitments: Total Less than 1 year 1 - 3 years 3-5 years More than 5 years Lease commitments $ 421 $ 106 $ 315 $ - $ - Under the terms of the Amended Sandstorm Agreement, the Company may be subject to a contingent liability if certain events occur (Note 11).

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Disclosure of transactions between related parties [text block]	20 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, 2018 and 2017 are as follows: 2018 2017 Directors fees $ 142 $ 153 Salaries and benefits $ 1,143 $ 929 Share-based compensation $ 461 $ 410 As of December 31, 2018, included in the accounts payable and accrued liabilities balance on the consolidated statement of financial position is $0.2 (December 31, 2017 - $0.4 million 0.1 due to the Company’s directors and key management personnel. Upon a change of control of the Company, amounts totaling $1.0 million (Dec 31, 2017 - $1.3 million) will become payable to certain officers and management personnel of the Company. Administrative Services Agreement On May 9, 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 head office and executive responsibilities on a pro-rata cost-recovery basis. The total amount charged to Mason Resources for the year ended December 31, 2018 was $0.7 million (December 31, 2017 - $0.8 million). These transactions occurred in the normal course of business and were conducted on terms substantially similar to arm’s length transactions. Transactions with Mason Resources for goods and services were made on commercial terms through the ASA. On December 19, 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. As of December 31, 2018, included in the receivables balance on the consolidated statement of financial position is nil (December 31, 2017 - $0.2 million) due from Mason Resources relating to the ASA. 2018 2017 Executive services $ 421 $ 268 Corporate overhead $ 280 $ 280 Investor communications $ - $ 45 Restructure charge $ - $ 175

First time adoption of IFRS

First time adoption of IFRS	12 Months Ended
	Dec. 31, 2018
First time adoption of IFRS [Abstract]
Disclosure of first-time adoption [text block]	21 First time adoption of IFRS These are the Company’s first consolidated financial statements prepared in accordance with IFRS. Reconciliation of statements of financial position The US GAAP statements of financial position have been reconciled to IFRS as follows: US GAAP Effects of IFRS January 1, 2017 US GAAP December 31, 2017 Effects of IFRS 2017 Assets Current assets Cash and cash equivalents $ 13,391 $ - $ 13,391 $ 7,068 $ - $ 7,068 Receivables and prepaid expenses 310 - 310 382 - 382 13,701 - 13,701 7,450 - 7,450 Non-current assets Property and equipment 43 - 43 112 - 112 Mineral property interests 38,875 - 38,875 532 - 532 Long-term investments 146 - 146 151 - 151 Reclamation deposits and other 515 - 515 12 - 12 39,579 - 39,579 807 - 807 Total assets $ 53,280 $ - $ 53,280 $ 8,257 $ - $ 8,257 Liabilities Current liabilities Accounts payable and accrued liabilities $ 455 $ - $ 455 $ 247 $ - $ 247 455 - 455 247 - 247 Non-current liabilities Loan payable to Oyu Tolgoi LLC 7,334 - 7,334 7,841 - 7,841 Deferred revenue 22,987 - 22,987 24,658 - 24,658 Deferred income tax 3,015 - 3,015 - - - 33,336 - 33,336 32,499 - 32,499 Total liabilities 33,791 - 33,791 32,746 - 32,746 Shareholders’ equity (deficiency) Share capital 178,740 - 178,740 139,689 32,619 172,308 Reserves 20,863 - 20,863 22,175 - 22,175 Share capital received in advance 559 - 559 - - - Accumulated other comprehensive income (loss) (7,061 ) 7,061 - 5,230 (6,914 ) (1,684 ) Deficit (173,612 ) (7,061 ) (180,673 ) (191,583 ) (25,705 ) (217,288 ) Total shareholders’ equity (deficiency) 19,489 - 19,489 (24,489 ) - (24,489 ) Total liabilities and shareholders’ equity (deficiency) $ 53,280 $ - $ 53,280 $ 8,257 $ - $ 8,257 Reconciliation of statements of comprehensive loss The US GAAP statements of comprehensive loss have been reconciled to IFRS as follows: US GAAP December 31, 2017 Effects of IFRS December 31, 2017 Operating expenses Exploration $ 332 $ - $ 332 General and administrative 1,656 - 1,656 Share-based compensation 678 - 678 Restructuring costs 211 (211 ) - Depreciation 20 20 Other 192 - 192 Operating loss 3,089 (211 ) 2,878 Foreign exchange gain (380 ) - (380 ) Interest income (116 ) - (116 ) Interest expense 287 - 287 Loss on the Arrangement - 33,627 33,627 Loss from equity investee 215 - 215 Loss before income taxes 3,095 33,416 36,511 Income tax recovery (72 ) - (72 ) Net loss from continuing operations 3,023 33,416 36,439 Discontinued operations Net loss from discontinued operations 176 - 176 Net loss for the year 3,199 33,416 36,615 Other comprehensive (income) loss - Foreign currency translation 2,481 (797 ) 1,684 Total net loss and comprehensive loss $ 5,680 $ 32,619 $ 38,299 Net Loss per common share Basic and fully diluted – continuing operations $ (0.02 ) $ (0.19 ) $ (0.21 ) Basic and fully diluted – discontinued operations (0.00 ) - (0.00 ) Weight average number of common shares outstanding 172,259 - 172,259 There were no changes to the net cash used in / from operating, financing or investing activities. The accounting policies set out in Note 4 have been consistently applied in preparing the consolidated financial statements for the year ended December 31, 2017, and in the preparation of an opening IFRS statement of financial position at January 1, 2017 (the “Transition Date”). In preparing its opening IFRS statement of financial position, Entrée has adjusted amounts reported previously in financial statements prepared in accordance with US GAAP (its previous GAAP). Explanations of how the transition from its previous GAAP to IFRS has affected the Company’s statements of financial position and statements of comprehensive loss are set out in the following reconciliations and notes that accompany them. Pursuant to IFRS 1, First-time Adoption of International Financial Reporting Standards (“IFRS 1”), Entrée has applied IFRS on a retrospective basis, subject to relevant mandatory exceptions and voluntary exemptions to retrospective application of IFRS. Notes to the reconciliations a) Estimates IFRS 1 provides that the estimates in accordance with IFRS at the date of transition shall be consistent with estimates made in accordance with previous GAAP (after adjustment to reflect differences in accounting policies), unless there is objective evidence those estimates were in error. There were no adjustments made to previous GAAP estimates. b) Exemption for share-based payment transactions An IFRS 1 exemption allows the Company to not apply IFRS 2, Share-based Payment, to equity instruments granted after November 7, 2002 that vested before the date of transition to IFRS. The Company has elected to apply the exemption and, as a result, has not recalculated the impact on any share-based payments that have vested at the Transition Date. c) Exemption for business combinations IFRS 1 provides the option to apply IFRS 3, Business Combinations (“IFRS 3”), prospectively from the Transition Date or from a specific date prior to the Transition Date. This provides relief from full retrospective application that would require restatement of all business combinations prior to the Transition Date. The Company elected to apply IFRS 3 prospectively to business combinations occurring after its Transition Date. As a result, business combinations occurring prior to the Transition Date have not been restated. d) Foreign exchange Retrospective application of IFRS would require recalculation of cumulative currency translation differences in accordance with IAS 21, The Effects of Changes in Foreign Exchange Rates, from the date a subsidiary or associate was formed or acquired. Alternatively, IFRS 1 permits cumulative translation gains and losses to be reset to zero at the initial adoption date. The Company has elected to reset all cumulative translation gains and losses to zero in opening deficit at January 1, 2017. e) Adjustments on transition to IFRS Under US GAAP, the Arrangement to spin out the Company’s US Subsidiaries to Mason Resources was accounted for at the carrying amount, without gain or loss. In addition, the assets and liabilities that were transferred to Mason Resources were classified as assets/liabilities held for spin-off. Under IFRS, IFRIC 17 – Distributions of Non-Cash Assets to Owners was used to account for this transaction. In accordance with this guidance, a dividend based on the fair value of the distribution, determined using the trading price of the Mason Common Shares following the date of spinoff, was recorded. The difference between the fair value of the dividend and the carrying value of the net assets was recognized as a loss in the consolidated statement of comprehensive loss for the year ended December 31, 2017. Restructuring costs totaling $0.2 million was recorded in profit or loss under US GAAP. Under IFRS, these costs were offset against equity as they are directly attributable to the equity transaction. The assets and liabilities transferred to Mason Resources were not classified as assets/liabilities held for spin-off in accordance to IFRS 5, Non-current Assets Held For Sale and Discontinued Operations.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2018
Subsequent events [Abstract]
Disclosure of non-adjusting events after reporting period [text block]	22 Subsequent events Subsequent to December 31, 2018 : • stock options to purchase 130,000 Designated Shares with an exercise price of C$0.36 were terminated and an aggregate of 44,629 common shares were issued. In addition, an aggregate of 20,000 common shares were issued and the Company received gross proceeds of C$ 5,600 from the option exercises. • the Company disposed of all its investments in common shares of Anglo Pacific for net proceeds of $1.0 million (Note 6).

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2018
Disclosure of summary of significant accounting policies explanatory [Abstract]
Disclosure of accounting policy for basis of consolidation [Text Block]	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.
Description of accounting policy for foreign currency translation [text block]	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 assets and liabilities denominated in a foreign currency are translated at historical rates. Revenue and expense items denominated in a foreign currency are translated at exchange rates prevailing when such items are recognized in the statement of comprehensive loss. Exchange gains or losses arising on translation of foreign currency items are included in the statement of comprehensive loss. The functional currency of Entrée Resources Ltd.’s significant subsidiaries is the United States dollar. Upon translation into Canadian dollars for consolidation, monetary assets and liabilities are translated at the exchange rate in effect at the statement of financial position date while non-monetary assets and liabilities are translated at historical rates. Revenue and expense items are translated at exchange rates prevailing when such items are recognized in the statement of comprehensive loss. Exchange gains or losses arising on translation of foreign currency items are included in the statement of comprehensive loss. 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 exchange rates while revenue and expenses are translated at the prevailing exchange rates during the period. Related exchange gains and losses are included in a separate component of shareholders’ equity (deficiency) as accumulated other comprehensive income (loss).
Description of accounting policy for financial instruments [text block]	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 basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. 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 income (loss). 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 income (loss) 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 income (loss) 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 income (loss).
Description of accounting policy for determining components of cash and cash equivalents [text block]	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.
Description of accounting policy for exploration and evaluation expenditures [text block]	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.
Description of accounting policy for property, plant and equipment [text block]	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 method over the estimated life of the proven and probable reserves. Property 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 assets The Company reviews the carrying amounts of its non-financial assets every reporting period. If there is any indication that the assets or cash-generating unit (“CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. 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 discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized.
Description of accounting policy for investment in associates and joint ventures [text block]	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
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	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.
Description of accounting policy for provisions [text block]	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.
Description of accounting policy for income tax [text block]	j) Taxation Income tax expense comprises current and deferred tax. Current tax and deferred taxes are recognized in the consolidated statements of comprehensive income (loss) except to the extent that they relate to items recognized directly in equity or in other comprehensive 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 plans and corporate forecasts. Where applicable, the probability of utilizing tax losses or credits is evaluated by considering risks relevant to future cash flows, and the expiry dates after which these losses or credits can no longer be utilized. 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.
Description of accounting policy for share-based payment transactions [text block]	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 is recognized over the contract services period or, if none exists, from the date of grant until the options vest. Compensation associated with unvested options granted to non-employees is re-measured on each statement of financial position date. 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 and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based compensation. Otherwise, share-based compensation is measured at the fair value of goods or services received.
Description of accounting policy for earnings per share [text block]	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.
Description of accounting policy for transactions with related parties [text block]	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.
Description of accounting policy for warrants [text block]	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 payments.
Description Of Accounting Policy For Changes In Accounting Principles [Text Block]	o) Changes in accounting principles With the implementation of IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018, the Company has determined that it’s precious metals stream contract contains a significant financing component. As such, the Company now recognizes a financing charge at each reporting period and will gross up the deferred revenue balance to recognize the significant financing element that is part of this contract. On the adoption of IFRS 15, 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%. Critical judgements were required in the adoption of IFRS 15 for stream accounting in determining appropriate discount rates for the significant financing component. In addition, significant judgement was required in determining if the stream transaction are not derivatives as such obligations will be satisfied through the delivery of non-financial items (i.e. metal credits) rather than cash or financial assets. IFRS 9 – Financial Instruments The Company adopted all of the requirements of IFRS 9 – Financial Instruments Financial Instruments: Recognition and Measurement The Company completed a detailed assessment of its financial assets and liabilities as at January 1, 2018. The following table shows the original classification under IAS 39 and the new classification under IFRS 9: Financial assets/liabilities Original classification IAS 39 New classification IFRS 9 Cash and cash equivalents FVTPL FVTPL Investments NA FVTPL Receivables Amortized cost Amortized cost Reclamation deposits Amortized cost Amortized cost Accounts payable and accrued liabilities Amortized cost Amortized cost Loan payable to Oyu Tolgoi LLC Amortized cost Amortized cost The Company did not restate prior periods and determined that the adoption of IFRS 9 resulted in no impact to the opening accumulated other comprehensive income (loss).
Description of accounting policy for new standards not yet adopted [Text Block]	p) New standards not yet adopted The following standards and pronouncements have been issued by the IASB and have not yet been adopted by the Company. The Company is currently evaluating the impact the new and amended standards are expected to have on its consolidated financial statements. Pronouncements that are not applicable to the Company have been excluded from those described below. IFRS 16, Leases, provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. The standard will come into effect for annual periods beginning on or after January 1, 2019. This standard is required to be adopted either retrospectively or using a modified retrospective approach. Except for the Company’s office lease, the Company does not expect the impact of this new standard on its consolidated financial statements to be material.

Plan of arrangement and disco_2

Plan of arrangement and discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of discontinued operations [Abstract]
Disclosure Of Fair Value Of Net Assets Distributed [Text Block]	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. May 9, 2017 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
Disclosure Of Reclassification To Net Loss From Discontinued Operation [Text Block]	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 (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Investments [Abstract]
Fair Value Of Common Share [Table Text Block]	The fair value of the common shares is determined based on the closing price on the LSE at each period end. Cost Accumulated unrealized loss Foreign exchange loss Fair value Anglo Pacific common shares $ 985 $ 25 $ 48 $ 912

property and equipment (Tables)

property and equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [text block]	Office equipment Computer equipment Field equipment Buildings Total Cost Balance, January 1, 2017 $ 42 $ 175 $ 55 $ 40 $ 312 Additions 50 2 - 45 97 Disposals (40 ) (40 ) (19 ) (43 ) (142 ) Foreign exchange 3 12 3 3 21 Balance at December 31, 2017 55 149 39 45 288 Additions - 6 - - 6 Disposals - - - - - Foreign exchange (5 ) (12 ) (4 ) (4 ) (25 ) Balance at December 31, 2018 $ 50 $ 143 $ 35 $ 41 $ 269 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 at December 31, 2017 (8 ) (130 ) (33 ) (5 ) (176 ) Depreciation (8 ) (5 ) (2 ) (7 ) (22 ) Disposals - - - - - Foreign exchange 1 10 4 1 16 Balance at December 31, 2018 $ (15 ) $ (125 ) $ (31 ) $ (11 ) $ (182 ) Net book value January 1, 2017 $ 8 $ 31 $ 25 $ 4 $ 68 December 31, 2017 $ 47 $ 19 $ 6 $ 40 $ 112 December 31, 2018 $ 35 $ 18 $ 4 $ 30 $ 87

Mineral property interests (Tab

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

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of classes of share capital [abstract]
Disclosure of number and weighted average exercise prices of share options [text block]	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 *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 [text block]	At December 31, 2018, the following share options were outstanding: Number of share options (000`s) Vested (000`s) Exercise C$ Expiry date 960 960 0.18 – 0.36 Feb – Dec 2019 1,320 1,320 0.28 – 0.32 July – Dec 2020 2,240 2,240 0.33 – 0.36 Mar – Nov 2021 1,900 1,900 0.52 – 0.62 May – Oct 2022 2,290 2,265 0.55 – 0.63 Feb – Dec 2023 8,710 8,685
Disclosure of detailed information about options exercisable [Table Text Block]	December 31, 2018 Weighted average exercise price for exercisable options C$0.44 Weighted average share price for options exercised C$0.60 Weighted average years to expiry for exercisable options 3.23
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]	The following weighted average assumptions were used for the Black-Scholes valuation of share options granted: 2018 2017 Risk-free interest rate 1.91 % 1.62 % Expected life of options (years) 4.7 4.6 Expected volatility 64 % 72 % Expected dividend 0.00 % 0.00 %
Disclosure of Share purchase warrants [Text Block]	At December 31, 2018, the following share purchase warrants were outstanding: Number of share purchase warrants (000’s) Exercise price per share C$ Expiry date 8,655 0.55 January 10, 2022 610 0.55 January 12, 2022
Schedule of fair value per share purchase warrant [Text Block]	The fair value per share purchase warrant was determined to be C$0.37 Share price C$0.55 Risk-free interest rate 1.01 % Expected dividend 0.00 % Expected life 5 Expected volatility 72 %

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of operating segments [abstract]
Disclosure of geographical areas [text block]	The Company operates in one business segment being the exploration and evaluation of mineral property interests. The Company’s assets geographically are as follows: 2018 2017 Canada Property and equipment $ 83 $ 106 Reclamation deposit and other 12 12 $ 95 $ 118 Other Property and equipment 4 6 Mineral property interest - 532 Long-term investments 199 151 $ 203 $ 689

Exploration costs (Tables)

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

Income tax (Tables)

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

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [Text Block]	The following table summarizes the classification and carrying values of the Company’s financial instruments at December 31, 2018, 2017 and January 1, 2017: December 31, 2018 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) 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 December 31, 2017 FVTPL Amortized cost (financial assets) Amortized cost (financial liabilities) Total Financial assets Cash and cash equivalents $ 7,068 $ - $ - $ 7,068 Receivables - 263 - 263 Deposits - 12 - 12 Total financial assets $ 7,068 $ 275 $ - $ 7,343 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 247 $ 247 Loan payable - - 7,841 7,841 Total financial liabilities $ - $ - $ 8,088 $ 8,088 January 1, 2017 FVTPL Amortized cost Amortized cost Total Financial assets Cash and cash equivalents $ 13,391 $ - $ - $ 13,391 Receivables - 35 - 35 Deposits - 490 - 490 Total financial assets $ 13,391 $ 525 $ - $ 13,916 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 455 $ 455 Loan payable - - 7,334 7,334 Total financial liabilities $ - $ - $ 7,789 $ 7,789
Schedule Of Detailed Informatiion Of Foreign Exchange Risk [Text Block]	The Company is exposed to foreign exchange risk through the following assets and liabilities: December 31, 2018 December 31, 2017 January 1, 2017 Cash and cash equivalents $ 6,154 $ 7,068 $ 13,391 Investments 912 - - Receivables - 263 35 Accounts payable and accrued liabilities (346 ) (247 ) (455 ) $ 6,720 $ 7,084 $ 12,971

Supplemental cash flow inform_2

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

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and contingencies [Abstract]
Disclosure of commitments and contingent liabilities [text block]	As at December 31, 2018, the Company had the following commitments: Total Less than 1 year 1 - 3 years 3-5 years More than 5 years Lease commitments $ 421 $ 106 $ 315 $ - $ -

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Disclosure of detailed information about remuneration paid to related parties [text block]	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, 2018 and 2017 are as follows: 2018 2017 Directors fees $ 142 $ 153 Salaries and benefits $ 1,143 $ 929 Share-based compensation $ 461 $ 410
Disclosure of detailed information about related party transactions [text block]	As of December 31, 2018, included in the receivables balance on the consolidated statement of financial position is nil (December 31, 2017 - $0.2 million) due from Mason Resources relating to the ASA. 2018 2017 Executive services $ 421 $ 268 Corporate overhead $ 280 $ 280 Investor communications $ - $ 45 Restructure charge $ - $ 175

First time adoption of IFRS (Ta

First time adoption of IFRS (Tables)	12 Months Ended
	Dec. 31, 2018
First time adoption of IFRS [Abstract]
Disclosure And Detailed Information About Effect Of Adoption Of IFRS On Balance sheet [Text Block]	The US GAAP statements of financial position have been reconciled to IFRS as follows: US GAAP Effects of IFRS January 1, 2017 US GAAP December 31, 2017 Effects of IFRS 2017 Assets Current assets Cash and cash equivalents $ 13,391 $ - $ 13,391 $ 7,068 $ - $ 7,068 Receivables and prepaid expenses 310 - 310 382 - 382 13,701 - 13,701 7,450 - 7,450 Non-current assets Property and equipment 43 - 43 112 - 112 Mineral property interests 38,875 - 38,875 532 - 532 Long-term investments 146 - 146 151 - 151 Reclamation deposits and other 515 - 515 12 - 12 39,579 - 39,579 807 - 807 Total assets $ 53,280 $ - $ 53,280 $ 8,257 $ - $ 8,257 Liabilities Current liabilities Accounts payable and accrued liabilities $ 455 $ - $ 455 $ 247 $ - $ 247 455 - 455 247 - 247 Non-current liabilities Loan payable to Oyu Tolgoi LLC 7,334 - 7,334 7,841 - 7,841 Deferred revenue 22,987 - 22,987 24,658 - 24,658 Deferred income tax 3,015 - 3,015 - - - 33,336 - 33,336 32,499 - 32,499 Total liabilities 33,791 - 33,791 32,746 - 32,746 Shareholders’ equity (deficiency) Share capital 178,740 - 178,740 139,689 32,619 172,308 Reserves 20,863 - 20,863 22,175 - 22,175 Share capital received in advance 559 - 559 - - - Accumulated other comprehensive income (loss) (7,061 ) 7,061 - 5,230 (6,914 ) (1,684 ) Deficit (173,612 ) (7,061 ) (180,673 ) (191,583 ) (25,705 ) (217,288 ) Total shareholders’ equity (deficiency) 19,489 - 19,489 (24,489 ) - (24,489 ) Total liabilities and shareholders’ equity (deficiency) $ 53,280 $ - $ 53,280 $ 8,257 $ - $ 8,257
Reconcilation of net loss and comprehensive loss [Text Block]	The US GAAP statements of comprehensive loss have been reconciled to IFRS as follows: US GAAP December 31, 2017 Effects of IFRS December 31, 2017 Operating expenses Exploration $ 332 $ - $ 332 General and administrative 1,656 - 1,656 Share-based compensation 678 - 678 Restructuring costs 211 (211 ) - Depreciation 20 20 Other 192 - 192 Operating loss 3,089 (211 ) 2,878 Foreign exchange gain (380 ) - (380 ) Interest income (116 ) - (116 ) Interest expense 287 - 287 Loss on the Arrangement - 33,627 33,627 Loss from equity investee 215 - 215 Loss before income taxes 3,095 33,416 36,511 Income tax recovery (72 ) - (72 ) Net loss from continuing operations 3,023 33,416 36,439 Discontinued operations Net loss from discontinued operations 176 - 176 Net loss for the year 3,199 33,416 36,615 Other comprehensive (income) loss - Foreign currency translation 2,481 (797 ) 1,684 Total net loss and comprehensive loss $ 5,680 $ 32,619 $ 38,299 Net Loss per common share Basic and fully diluted – continuing operations $ (0.02 ) $ (0.19 ) $ (0.21 ) Basic and fully diluted – discontinued operations (0.00 ) - (0.00 ) Weight average number of common shares outstanding 172,259 - 172,259

Significant accounting polici_3

Significant accounting policies (Details Textual) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 2018	Dec. 31, 2018
Proportion of voting rights held in associate		20.00%
Increase (decrease) due to application of IFRS 15 [member]
Adjustments To Accumulated Deficit	$ 14.1
Bottom of range [member]
Percentage of depreciation charged		20.00%
Top of range [member]
Percentage of depreciation charged		30.00%

Plan of arrangement and disco_3

Plan of arrangement and discontinued operations (Details) - USD ($) $ in Thousands	May 09, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets [abstract]
Cash		$ 6,120	$ 7,031
Current assets		7,134	7,450	$ 13,701
Non-current assets [abstract]
Equipment		87	112	68
Non current Assets		298	807	$ 39,579
Non-current liabilities [abstract]
Foreign currency translation adjustment	$ (800)	(3,372)	$ 1,684
Loss on the Arrangement		$ 33,600
Plan Of Arrangement [Member]
Current assets [abstract]
Cash	8,843
Receivables and prepaids	137
Current assets	8,980
Non-current assets [abstract]
Equipment	25
Mineral property interest	37,699
Reclamation deposits and other	481
Non current Assets	38,205
Current liabilities [abstract]
Accounts payable and accrued liabilities	(34)
Non-current liabilities [abstract]
Deferred income taxes	(2,937)
Carry value of net assets	44,214
Fair value of net assets	11,384
Loss on arrangement before adjustment	(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 (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Expenses
General and administrative	$ (1,145)	$ (1,656)
Foreign exchange loss (gain)	(287)	380
Net loss from discontinued operations	$ 0	(176)
Discontinued operations [member]
Expenses
Exploration		239
General and administrative		19
Depreciation		4
Foreign exchange loss (gain)		(86)
Net loss from discontinued operations		$ 176

Plan of arrangement and disco_5

Plan of arrangement and discontinued operations (Details Textual) - USD ($)	May 09, 2017	May 09, 2017	Dec. 31, 2018	Dec. 31, 2017
Reduction of issued capital			$ 11,400,000
Expense of restructuring activities			200,000	$ 175,000
Other comprehensive income, net of tax, exchange differences on translation	$ 800,000		3,372,000	$ (1,684,000)
Gain loss on the arrangement			$ 33,600,000
Business combinations [member]
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]
Cash and cash equivalents classified as part of disposal group held for sale	$ 8,843,232	$ 8,843,232
Number of shares acquired in exchange of disposal		77,804,786

Investments (Details)

Investments (Details) - Anglo Pacific Group [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Cost	$ 985
Accumulated unrealized loss	25
Foreign exchange loss	48
Fair value	$ 912

Investments (Details Textual)

Investments (Details Textual) - Anglo Pacific Group [Member] - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jun. 08, 2018	Dec. 31, 2018
Disclosure of financial assets [line items]
Number of shares acquired	478,951
Proceeds From Sale Of Investments Held For Trading		$ 1

Property and equipment (Details

Property and equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 112	$ 68
Property, plant and equipment	87	112
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	288	312
Additions	6	97
Disposals	0	(142)
Foreign exchange	(25)	21
Property, plant and equipment	269	288
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(176)	(244)
Depreciation	(22)	(20)
Disposals	0	104
Foreign exchange	16	(16)
Property, plant and equipment	(182)	(176)
Office Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	47	8
Property, plant and equipment	35	47
Office Equipment [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	55	42
Additions	0	50
Disposals	0	(40)
Foreign exchange	(5)	3
Property, plant and equipment	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	(8)	(34)
Depreciation	(8)	(6)
Disposals	0	33
Foreign exchange	1	(1)
Property, plant and equipment	(15)	(8)
Computer Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	19	31
Property, plant and equipment	18	19
Computer Equipment [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	149	175
Additions	6	2
Disposals	0	(40)
Foreign exchange	(12)	12
Property, plant and equipment	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	(130)	(144)
Depreciation	(5)	(6)
Disposals	0	32
Foreign exchange	10	(12)
Property, plant and equipment	(125)	(130)
Feild Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	6	25
Property, plant and equipment	4	6
Feild Equipment [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	39	55
Additions	0	0
Disposals	0	(19)
Foreign exchange	(4)	3
Property, plant and equipment	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	(33)	(30)
Depreciation	(2)	(2)
Disposals	0	0
Foreign exchange	4	(1)
Property, plant and equipment	(31)	(33)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	40	4
Property, plant and equipment	30	40
Buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	45	40
Additions	0	45
Disposals	0	(43)
Foreign exchange	(4)	3
Property, plant and equipment	41	45
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(5)	(36)
Depreciation	(7)	(6)
Disposals	0	39
Foreign exchange	1	(2)
Property, plant and equipment	$ (11)	$ (5)

Long-term investments (Details

Long-term investments (Details Textual) - USD ($) $ in Thousands	1 Months Ended				12 Months Ended
	Oct. 31, 2015	Oct. 31, 2009	Jun. 30, 2008	Oct. 31, 2004	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2018	Dec. 31, 2016
Interest Expense					$ 300	$ 300
Investments accounted for using equity method					199	151		$ 146
Entree Oyu Tolgoi JV [Member]
Proportion of ownership interest in joint venture	20.00%
Joint Venture Share Of Operating Business Discription		The Company is entitled to 20% or 30% of the mineralization extracted from the Entrée/Oyu Tolgoi JV Property, depending on the depth of mineralization.
Other cash payments to acquire interests in joint ventures, classified as investing activities					31,200	30,100
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method					200	200
Investments accounted for using equity method					200	200
Equity Method Investments Joint ventures Non Current Liabilities					31,000
Equity Method Investments Joint ventures Current Assets and Liabilities					$ 300
Oyu Tolgoi LLC [Member]
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]
Proportion of ownership interest in joint venture	100.00%
Entree/Oyu Tolgoi JV Property [Member]
Interest Expense					$ 900	$ 900
Entree/Oyu Tolgoi JV Property [Member] | OTLLC [Member]
Other cash payments to acquire interests in joint ventures, classified as investing activities			$ 35,000
Percentage Interest Owned in All Minerals Extracted Below a Sub-surface Depth of 560 Meters							80.00%
Percentage Interest Owned in All Minerals Extracted from Surface to a Depth of 560 Meters							70.00%

Mineral property interests (Det

Mineral property interests (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 08, 2018	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
Mineral property interest cost - Cañariaco Project Royalty	(532)
Transaction costs	(115)
Gain on sale	$ 353

Mineral property interests (D_2

Mineral property interests (Details Textual) - USD ($)	1 Months Ended			12 Months Ended
	Jun. 30, 2018	Jun. 08, 2018	Aug. 31, 2015	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.
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
Anglo Pacific [Member]
Mineral property interests [Line Items]
Weighted Average Share Price Discription		trading share price at GBP1.57 ($2.09) per common share. The common shares received have been designated as FVTPL
Consideration paid (received)	$ 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

Loan payable to Oyu Tolgoi LLC

Loan payable to Oyu Tolgoi LLC (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
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 (Details Textu

Deferred revenue (Details Textual) $ / shares in Units, $ in Thousands, $ in Millions	1 Months Ended			12 Months Ended
	Mar. 01, 2016USD ($)ounce	Feb. 23, 2016USD ($)	Feb. 28, 2013USD ($)	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Mar. 01, 2016$ / sharesshares	Feb. 23, 2016CAD ($)	Feb. 28, 2013CAD ($)
Deferred Income Explanatory [Line Items]
Number of shares issued | shares				174,806,820	173,573,572
Deferred Revenue Finance Costs | $				$ 2,985	$ 0
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]
Percent Of Entities Share In Production From Mining	21.30%
Copper Production [Member] | Shivee TolgoiMining Licience [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	220
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver	5
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper	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	8.6
Equity Participation And Funding Agreement Threshold Number Of Ounces Of Silver To Be Produced Before Cash Payments From Counter party Will Be Increased	40.3
Equity Participation And Funding Agreement Threshold Number Of Pounds Of Copper To Be Produced Before Cash Payments From Counter party Will Be Increased	9.1
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Gold Beyond Threshold	500
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Ounce Of Silver Beyond Threshold	10
Equity Participation And Funding Agreement Cash Payments To Be Received From Counter party Per Pound Of Copper Beyond Threshold	1.10
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 (Details)

Share capital (Details) options in Thousands	12 Months Ended
	Dec. 31, 2018CAD ($)options	Dec. 31, 2017CAD ($)options
Number Of Outstanding	8,710
Share option [Member]
Number Of Outstanding	9,175	12,010	[1]
Number Outstanding Granted	2,290	1,900
Number Outstanding Exercised	(1,233)	(1,899)
Number Outstanding Cancelled	(1,522)	(1,646)
Number Outstanding Forfeited/expired		(1,190)
Number Of Outstanding	8,710	9,175
Weighted Average Exercise Price Outstanding | $	$ 0.38	$ 0.48	[1]
Weighted Average Exercise Price Granted | $	0.55	0.52
Weighted Average Exercise Price Exercised | $	0.40	0.32
Weighted Average Exercise Price Cancelled | $	0.41	0.75
Weighted Average Exercise Price Forfeited/expired | $		1.20
Weighted Average Exercise Price Outstanding | $	$ 0.42	$ 0.38
[1]	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.

Share capital (Details 1)

Share capital (Details 1) shares in Thousands, options in Thousands	12 Months Ended
	Dec. 31, 2018CAD ($)optionsshares
Number of share options | options	8,710
Vested | shares	8,685
Exercise price range one [Member]
Number of share options | options	960
Vested | shares	960
Expiry date	Feb – Dec 2019
Exercise price range Two [Member]
Number of share options | options	1,320
Vested | shares	1,320
Expiry date	July – Dec 2020
Exercise price range Three [Member]
Number of share options | options	2,240
Vested | shares	2,240
Expiry date	Mar – Nov 2021
Exercise price range Four [Member]
Number of share options | options	1,900
Vested | shares	1,900
Expiry date	May – Oct 2022
Exercise price range Five [Member]
Number of share options | options	2,290
Vested | shares	2,265
Expiry date	Feb – Dec 2023
Bottom of range [member] | Exercise price range one [Member]
Exercise price per share	$ 0.18
Bottom of range [member] | Exercise price range Two [Member]
Exercise price per share	0.28
Bottom of range [member] | Exercise price range Three [Member]
Exercise price per share	0.33
Bottom of range [member] | Exercise price range Four [Member]
Exercise price per share	0.52
Bottom of range [member] | Exercise price range Five [Member]
Exercise price per share	0.55
Top of range [member] | Exercise price range one [Member]
Exercise price per share	0.36
Top of range [member] | Exercise price range Two [Member]
Exercise price per share	0.32
Top of range [member] | Exercise price range Three [Member]
Exercise price per share	0.36
Top of range [member] | Exercise price range Four [Member]
Exercise price per share	0.62
Top of range [member] | Exercise price range Five [Member]
Exercise price per share	$ 0.63

Share capital (Details 2)

Share capital (Details 2)	12 Months Ended
	Dec. 31, 2018CAD ($)
Weighted average exercise price for exercisable options	$ 0.44
Weighted average share price for options exercised	$ 0.60
Weighted average years to expiry for exercisable options	3 years 2 months 23 days

Share capital (Details 3)

Share capital (Details 3) - years	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Risk-free interest rate	1.91%	1.62%
Expected life of options (years)	4.7	4.6
Expected volatility	64.00%	72.00%
Expected dividend	0.00%	0.00%

Share capital (Details 4)

Share capital (Details 4) - Warrant [Member]	12 Months Ended
	Dec. 31, 2018CAD ($)warrants
Exercise price range one [Member]
Number of share purchase warrants | warrants	8,655
Exercise price per share | $	$ 0.55
Expiry	Jan. 10, 2022
Exercise price range Two [Member]
Number of share purchase warrants | warrants	610
Exercise price per share | $	$ 0.55
Expiry	Jan. 12, 2022

Share capital (Details 5)

Share capital (Details 5) - Warrant [Member]	12 Months Ended
	Dec. 31, 2018years$ / shares
Share price | $ / shares	$ 0.55
Risk-free interest rate	1.01%
Expected dividend	0.00%
Expected life | years	5
Expected volatility	72.00%

Share capital (Details Textual

Share capital (Details Textual) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	May 09, 2017	Jan. 31, 2017CAD ($)$ / sharesshares	Dec. 31, 2018USD ($)optionsyears	Dec. 31, 2017USD ($)years	Dec. 31, 2018CAD ($)$ / sharesshares	Dec. 31, 2017CAD ($)shares	May 31, 2017shares
Proceeds from issuance of common shares – private placement | $			$ 165	$ 199
Option life, share options granted | years			4.7	4.6
Weighted average fair value at measurement date, share options granted | $					$ 0.30	$ 0.24
Number of shares outstanding | shares					174,807,000	173,573,000
Number of shares issued | shares					174,806,820	173,573,572
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]
Ratio Adjusted In Exercise Price Of Warrants		85.00%
Entree Resources Ltd [Member]
Ratio Adjusted In Exercise Price Of Warrants		15.00%
Post Arrangement [Member]
Weighted average fair value at measurement date for warrants | $ / shares					$ 0.37
Related parties [member]
Number of share options granted in share-based payment arrangement | options			2,290,000
Allocated Share Based Payment Transactions | $			$ 500	$ 600
Private Placements [Member] | Two Tranches [Member]
Par value per share | $ / shares		$ 0.41
Proceeds from issuance of common shares – private placement | $		$ 7,600,000
Number of shares issued | shares		18,529,484

Segmented information (Details)

Segmented information (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property and equipment	$ 87	$ 112	$ 68
Reclamation deposit and other	12	12	490
Mineral property interest	0	532	38,875
Assets	7,432	8,257	$ 53,280
Canada [Member]
Property and equipment	83	106
Reclamation deposit and other	12	12
Assets	95	118
Other [Member]
Property and equipment	4	6
Mineral property interest	0	532
Long-term investments	199	151
Assets	$ 203	$ 689

Exploration costs (Details)

Exploration costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Exploration	$ (175)	$ (332)
Mongolia [Member]
Exploration	134	181
Other [Member]
Exploration	$ 41	$ 151

Income tax (Details)

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

Income tax (Details 1)

Income tax (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income tax [Abstract]
Current income tax recovery	$ 0	$ (72)
Deferred income tax expense	0	0
Total income tax recovery	$ 0	$ (72)

Income tax (Details 2)

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

Income tax (Details Textual)

Income tax (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Canada [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 31.7	$ 31.1
China [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	0	0.7
Mongolia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	5.8	6.2
Australia [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	0.3	0
Peru [Member]
Income Tax [Line Items]
Future Taxable Income Non Capital Losses	$ 0	$ 1

Financial instruments (Details)

Financial instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2017
Disclosure of financial assets [abstract]
Financial assets	$ 7,078	$ 7,343	$ 13,916
Disclosure of financial liabilities [abstract]
Financial liabilities	8,726	8,088	7,789
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
Disclosure of financial assets [abstract]
Financial assets	7,066	7,068	13,391
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0	0
Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	12	275	525
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0	0
Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0	0
Disclosure of financial liabilities [abstract]
Financial liabilities	8,726	8,088	7,789
Cash and Cash Equivalents [Member]
Disclosure of financial assets [abstract]
Financial assets	6,154	7,068	13,391
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	6,154	7,068	13,391
Cash and Cash Equivalents [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0	0
Cash and Cash Equivalents [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0	0
Receivables [Member]
Disclosure of financial assets [abstract]
Financial assets		263	35
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	0
Receivables [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets		263	35
Receivables [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
Deposits [Member]
Disclosure of financial assets [abstract]
Financial assets	12	12	490
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	0
Deposits [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	12	12	490
Deposits [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial assets [abstract]
Financial assets	0	0	0
Accounts Payable and Accrued Liabilities [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	346	247	455
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	0
Accounts Payable and Accrued Liabilities [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0	0
Accounts Payable and Accrued Liabilities [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	346	247	455
Loan payable [Member]
Disclosure of financial liabilities [abstract]
Financial liabilities	8,380	7,841	7,334
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	0
Loan payable [Member] | Financial assets at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	0	0	0
Loan payable [Member] | Financial liabilities at amortised cost, category [member]
Disclosure of financial liabilities [abstract]
Financial liabilities	$ 8,380	$ 7,841	$ 7,334

Financial instruments (Details

Financial instruments (Details 1) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2017
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ 6,720	$ 7,084	$ 12,971
Cash and Cash Equivalents [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	6,154	7,068	13,391
Investments [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	912	0	0
Receivables [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	0	263	35
Accounts Payable and Accrued Liabilities [Member]
Disclosure of reclassification of financial assets [line items]
Foreign Exchange Credit Risk	$ (346)	$ (247)	$ (455)

Financial instruments (Detail_2

Financial instruments (Details Textual) $ in Millions	Dec. 31, 2018USD ($)
Disclosure of detailed information about financial instruments [abstract]
Increase or Decrease in Percentage of Traded Investments	10.00%
Change in Net Loss due to Market Price Fluctuations	$ 0.1
Increase in Interest Rate on Loan	1.00%

Supplemental cash flow inform_3

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

Commitments and contingencies_2

Commitments and contingencies (Details) $ in Thousands	Dec. 31, 2018USD ($)
Lease commitments	$ 421
Less than 1 year [Member]
Lease commitments	106
1 - 3 years [Member]
Lease commitments	315
3-5 years [Member]
Lease commitments	0
More than 5 years [Member]
Lease commitments	$ 0

Related party transactions (Det

Related party transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Directors fees	$ 142	$ 153
Salaries and benefits	1,143	929
Share-based compensation	$ 461	$ 410

Related party transactions (D_2

Related party transactions (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Executive services	$ 421	$ 268
Corporate overhead	280	280
Investor communications	0	45
Restructure charge	$ 200	$ 175

Related party transactions (D_3

Related party transactions (Details Textual) - USD ($) $ in Millions	Dec. 19, 2018	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2017
Accounts payable and accrued liabilities		$ 0.2	$ 0.4	$ 0.1
Amounts payable, related party transactions		1	1.3
Mason Resources [Member]
Admininstrative services agreement		0.7	0.8
Termination charges	$ 0.3
Amounts receivable, related party transactions		$ 0	$ 0.2

First time adoption of IFRS (De

First time adoption of IFRS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 6,154	$ 7,068		$ 13,391
Receivables and prepaid expenses	68	382		310
Current assets	7,134	7,450		13,701
Non-current assets
Property and equipment	87	112		68
Mineral property interests	0	532		38,875
Long-term investments	199	151		146
Reclamation deposits and other	12	12		490
Non current Assets	298	807		39,579
Total assets	7,432	8,257		53,280
Current liabilities
Accounts payable and accrued liabilities	346	247		455
Current Liabilities	346	247		455
Non-current liabilities
Deferred revenue	38,411	24,658		22,987
Deferred income tax	0	0		3,015
Non current Liabilities	46,835	32,499		33,336
Total liabilities	47,181	32,746		33,791
Shareholders' equity (deficiency)
Share capital	172,955	172,308		178,740
Reserves	22,199	22,175		20,863
Share capital received in advance	0	0		559
Accumulated other comprehensive income (loss)	1,688	(1,684)		0
Deficit	(236,591)	(217,288)		(180,673)
Total shareholders' equity (deficiency)	(39,749)	(24,489)		19,489
Total liabilities and shareholders' equity (deficiency)	$ 7,432	8,257		$ 53,280
Previous GAAP [member]
Current assets
Cash and cash equivalents		7,068	$ 13,391
Receivables and prepaid expenses		382	310
Current assets		7,450	13,701
Non-current assets
Property and equipment		112	43
Mineral property interests		532	38,875
Long-term investments		151	146
Reclamation deposits and other		12	515
Non current Assets		807	39,579
Total assets		8,257	53,280
Current liabilities
Accounts payable and accrued liabilities		247	455
Current Liabilities		247	455
Non-current liabilities
Loan payable to Oyu Tolgoi LLC		7,841	7,334
Deferred revenue		24,658	22,987
Deferred income tax		0	3,015
Non current Liabilities		32,499	33,336
Total liabilities		32,746	33,791
Shareholders' equity (deficiency)
Share capital		139,689	178,740
Reserves		22,175	20,863
Share capital received in advance		0	559
Accumulated other comprehensive income (loss)		5,230	(7,061)
Deficit		(191,583)	(173,612)
Total shareholders' equity (deficiency)		(24,489)	19,489
Total liabilities and shareholders' equity (deficiency)		8,257	53,280
Effect of transition to IFRS [member]
Current assets
Cash and cash equivalents		0	0
Receivables and prepaid expenses		0	0
Current assets		0	0
Non-current assets
Property and equipment		0	0
Mineral property interests		0	0
Long-term investments		0	0
Reclamation deposits and other		0	0
Non current Assets		0	0
Total assets		0	0
Current liabilities
Accounts payable and accrued liabilities		0	0
Current Liabilities		0	0
Non-current liabilities
Loan payable to Oyu Tolgoi LLC		0	0
Deferred revenue		0	0
Deferred income tax		0	0
Non current Liabilities		0	0
Total liabilities		0	0
Shareholders' equity (deficiency)
Share capital		32,619	0
Reserves		0	0
Share capital received in advance		0	0
Accumulated other comprehensive income (loss)		(6,914)	7,061
Deficit		(25,705)	(7,061)
Total shareholders' equity (deficiency)		0	0
Total liabilities and shareholders' equity (deficiency)		0	0
Amount Restated Under IFRS [Member]
Current assets
Cash and cash equivalents		7,068	13,391
Receivables and prepaid expenses		382	310
Current assets		7,450	13,701
Non-current assets
Property and equipment		112	43
Mineral property interests		532	38,875
Long-term investments		151	146
Reclamation deposits and other		12	515
Non current Assets		807	39,579
Total assets		8,257	53,280
Current liabilities
Accounts payable and accrued liabilities		247	455
Current Liabilities		247	455
Non-current liabilities
Loan payable to Oyu Tolgoi LLC		7,841	7,334
Deferred revenue		24,658	22,987
Deferred income tax		0	3,015
Non current Liabilities		32,499	33,336
Total liabilities		32,746	33,791
Shareholders' equity (deficiency)
Share capital		172,308	178,740
Reserves		22,175	20,863
Share capital received in advance		0	559
Accumulated other comprehensive income (loss)		(1,684)	0
Deficit		(217,288)	(180,673)
Total shareholders' equity (deficiency)		(24,489)	19,489
Total liabilities and shareholders' equity (deficiency)		$ 8,257	$ 53,280

First time adoption of IFRS (_2

First time adoption of IFRS (Details 1) - USD ($) $ / shares in Units, $ in Thousands	May 09, 2017	Dec. 31, 2018	Dec. 31, 2017
Operating expenses
Exploration		$ 175	$ 332
General and administrative		1,145	1,656
Share-based compensation		506	678
Restructuring costs		200	175
Depreciation		22	20
Other		(13)	192
Operating loss		(1,835)	(2,878)
Foreign exchange gain		(287)	380
Interest income		111	116
Interest expense		(307)	(287)
Loss on the Arrangement		0	33,627
Loss from equity investee		(175)	(215)
Loss before income taxes		(5,198)	(36,511)
Income tax recovery		0	(72)
Net loss from continuing operations		(5,198)	(36,439)
Discontinued operations
Net loss from discontinued operations		0	(176)
Net loss for the year		(5,198)	(36,615)
Other comprehensive (income) loss
Foreign currency translation	$ 800	3,372	(1,684)
Total net loss and comprehensive loss		$ (1,826)	$ (38,299)
Net loss per common share
Basic and fully diluted – continuing operations		$ (0.03)	$ (0.21)
Basic and fully diluted – discontinued operations		$ 0	$ 0
Weight average number of common shares outstanding		174,344,000	172,259,000
Previous GAAP [member]
Operating expenses
Exploration			$ 332
General and administrative			1,656
Share-based compensation			678
Restructuring costs			211
Depreciation			20
Other			192
Operating loss			3,089
Foreign exchange gain			(380)
Interest income			(116)
Interest expense			287
Loss on the Arrangement			0
Loss from equity investee			215
Loss before income taxes			3,095
Income tax recovery			(72)
Net loss from continuing operations			3,023
Discontinued operations
Net loss from discontinued operations			176
Net loss for the year			3,199
Other comprehensive (income) loss
Foreign currency translation			2,481
Total net loss and comprehensive loss			$ 5,680
Net loss per common share
Basic and fully diluted – continuing operations			$ (0.02)
Basic and fully diluted – discontinued operations			$ 0
Weight average number of common shares outstanding			172,259
Effect of transition to IFRS [member]
Operating expenses
Exploration			$ 0
General and administrative			0
Share-based compensation			0
Restructuring costs			(211)
Other			0
Operating loss			(211)
Foreign exchange gain			0
Interest income			0
Interest expense			0
Loss on the Arrangement			33,627
Loss from equity investee			0
Loss before income taxes			33,416
Income tax recovery			0
Net loss from continuing operations			33,416
Discontinued operations
Net loss from discontinued operations			0
Net loss for the year			33,416
Other comprehensive (income) loss
Foreign currency translation			(797)
Total net loss and comprehensive loss			$ 32,619
Net loss per common share
Basic and fully diluted – continuing operations			$ (0.19)
Basic and fully diluted – discontinued operations			$ 0
Weight average number of common shares outstanding			0
Amount Restated Under IFRS [Member]
Operating expenses
Exploration			$ 332
General and administrative			1,656
Share-based compensation			678
Restructuring costs			0
Depreciation			20
Other			192
Operating loss			2,878
Foreign exchange gain			(380)
Interest income			(116)
Interest expense			287
Loss on the Arrangement			33,627
Loss from equity investee			215
Loss before income taxes			36,511
Income tax recovery			(72)
Net loss from continuing operations			36,439
Discontinued operations
Net loss from discontinued operations			176
Net loss for the year			36,615
Other comprehensive (income) loss
Foreign currency translation			1,684
Total net loss and comprehensive loss			$ 38,299
Net loss per common share
Basic and fully diluted – continuing operations			$ (0.21)
Basic and fully diluted – discontinued operations			$ 0
Weight average number of common shares outstanding			172,259

First time adoption of IFRS (_3

First time adoption of IFRS (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
First time adoption of IFRS [Abstract]
Expense of restructuring activities	$ 200	$ 175

Subsequent events (Details Text

Subsequent events (Details Textual)	12 Months Ended
	Dec. 31, 2018USD ($)shares	Dec. 31, 2018CAD ($)	Dec. 31, 2017shares
Subsequent events [Line Items]
Number of shares issued | shares	174,806,820		173,573,572
Ordinary shares [member]
Subsequent events [Line Items]
Number of shares issued | shares	20,000
Number of share options forfeited in share-based payment arrangement	0.36	0.36
Proceeds from exercise of options | $		$ 5,600
Purchase of Designated shares | shares	130,000
Number of aggregate common stock shares issued | $	$ 44,629
Proceeds From Sale Of Investments Held For Trading | $	$ 1,000,000