Extractive Industries – International Accounting Standards Board

Date recorded:

At its meeting on September 22-23, 2020, the IASB met to discuss findings from research it undertook to help decide at a future meeting whether to replace or amend IFRS 6, Exploration for and Evaluation of Mineral Resources. The Board considered research findings on regulatory requirements for reserve and resource reporting in jurisdictions which have significant extractive activities. 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.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.