The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
ED 86 proposes guidance on accounting for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets.
The Exposure Draft is open for comment until 27th April, 2024
| Due process documents |
| Exposure Draft (ED) 86 Exploration for and Evaluation of Mineral Resources [PDF] |