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Near Final Draft of IFRIC 20 published

10 Aug 2011

A near final draft of IFRIC Interpretation 20 'Stripping Costs in the Production Phase of a Surface Mine' has been posted to the IASB's website.

The Interpretation addresses the following issues:

  • recognition of production stripping costs as an asset;
  • initial measurement of the stripping activity asset; and
  • subsequent measurement of the stripping activity asset.

The near final draft (PDF 226k, link to IASB website) is available to eIFRS subscribers only.

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