Extractive Industries – International Accounting Standards Board

Date recorded:

At its meeting on October 27-29, 2020, the IASB met to discuss findings from its research on accounting policies developed by entities applying IFRS 6, Exploration for and Evaluation of Mineral Resources. The research will help the Board decide at a future meeting whether to replace or amend IFRS 6. The Board was not asked to make any decisions. The Board will hold educational sessions to develop its understanding of extractive activities further.

Review the IASB Update and podcast on the Board's Web site.

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