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Viewpoints: Reclamation obligations (Mining)

Published on: Dec 31, 2017

Learn how mining entities should recognize and measure reclamation obligations and how they should account for subsequent revisions to estimated reclamation obligations.

You will learn about how a mining entity should: 

  • initially recognize and account for reclamation obligations
  • initially measure reclamation obligations
  • account for subsequent revisions to the estimated reclamation obligations


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