IFRS in Focus — IFRS Interpretations Committee issues final interpretation on stripping costs in the production phase of a surface mine
Published on:
20 Oct 2011
On 19 October 2011, the International Accounting Standards Board (IASB) published IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine. IFRIC 20 applies to all types of natural resources that are extracted using the surface mining activity process.