Deloitte comment letter on DP/2010/1 'Extractive Activities'

Published on: 30 Jul, 2010

We welcome the Board’s publication of the Discussion Paper and support the IASB developing authoritative guidance for extractive activities. Consistency in the accounting and disclosure model for these activities is needed and can best be achieved by the Board undertaking a project in this area. While we believe that the Discussion Paper will likely be a useful document for the Board, we have a number of concerns and we offer some recommendations as the Board moves this project forward.


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