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Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Research]

Next steps:

The IASB plans to review its research in the second half of 2019

Last updated:

April 2019


The Board is gathering evidence to help decide whether to start a project to develop proposals to replace IFRS 6, Exploration for and Evaluation of Mineral Resources.

Before deciding the scope and direction of this research project, the Board has asked those national standard-setters who contributed to an April 2010 Discussion Paper about extractive activities to make the Board aware of any developments since the paper’s publication.


Other Developments

April 2019

On April 12, 2019, the IASB® staff updated the work plan to indicate that the Board plans to review its research in the second half of 2019.

February 2019

On February 8, 2019, the AcSB published an overview of the results of their research on the accounting challenges faced in the extractive sector.

July 2018

On September 20, 2018, the IASB® staff up­dated the work plan to in­di­cate that the Board plans to review research in respect of this project (no date/timing specified for this).


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