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Deloitte comment letter on DI/2010/1 'Stripping Costs in the Production Phase of a Surface Mine'

Published on: Nov 30, 2010

We do not support the finalisation of this draft Interpretation. Much of the current apparent diversity in practice tends to be due to the underlying physical differences in mines and we are not convinced that the current practice produces results that are sufficiently inappropriate to warrant the publication of a final interpretation. We are also concerned about the Committee attempting to address specific issues on extractive activities on a piecemeal basis rather than through the IASB project.


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