I've never seen it included in asset section of the financial statement.  Not being an accountant, I couldn't say why exactly however I did find this paragraph on the CA web site that deals with uncertainties: 

Accounting and Reporting for Enterprises in the Development stage – Executive Summary

ASSET IMPAIRMENT IN THE DEVELOPMENT STAGE
Disclosure of measurement uncertainties, required in Section 1508, "Measurement Uncertainties," and also recommended in the Research Study on junior mining companies, does not reduce the responsibility for ensuring that asset balances do not exceed the amount expected to be recovered in future periods.