Exposure Draft (ED) 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)

ED 87 proposes guidance on accounting for waste removal costs that are incurred in surface mining activity during the production phase of the mine.

Comment letter deadline

The Exposure Draft is open for comment until 27th April, 2024

Due process documents
Exposure Draft (ED) 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)  [PDF]