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Extractive Industries – International Accounting Standards Board

Date recorded:

At its meeting on June 23-25, 2020, the IASB met to discuss findings from research activities to help the Board decide, at a future meeting, whether to replace or amend IFRS 6, Exploration for and Evaluation of Mineral Resources. The Board discussed feedback on its request for information from jurisdictions and stakeholder groups as well as from national standard-setters who helped to develop its 2010 Discussion Paper Extractive Activities which the Board discussed in March 2019. The Board was not asked to make any decisions. The Board will continue to discuss research findings on extractive activities and it will hold educational sessions to develop its understanding further.

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