Exposure Draft (ED) 87, Stripping costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
ED 87 proposes adding an authoritative appendix to IPSAS 12, Inventories. The proposed guidance clarifies when to capitalize or expense costs incurred to remove waste material in surface mining operations. ED 87 is aligned with the guidance in IFRIC 20, Stripping costs in the Production Phase of a Surface Mine, with limited changes for the public sector context.
The Consultation is open for public comment until May 31, 2024. Comments must be submitted in English.
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Submitted Comment Letters
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The Japanese Institute of Certified Public Accountants (JICPA) (359.08 KB)(Japan)
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Commission on Audit (COA) (129.57 KB)(Philippines)
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Financial Reporting Council of Nigeria (FRC) (236.31 KB)(Nigeria)
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South African Institute of Chartered Accountants (SAICA) (828.87 KB)(South Africa)
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Botswana Institute of Chartered Accountants (BICA) (188.37 KB)(Botswana)
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Conselho Federal de Contabilidade (CFC) (284.51 KB)(Brazil)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(El Salvador)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(Ecuador)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(Guatemala)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(Mexico)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(República de Venezuela)
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Forum of Governmental Accounting of Latin America (FOCAL) (1.16 MB)(Colombia)
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Ministry of Finance (120.25 KB)(Saudi Arabia)
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Mo Chartered Accountants (412.89 KB)(Zimbabwe)
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Colegio de Contadores Públicos de Pichincha y del Ecuador (CCPP) (123.97 KB)(Ecuador)
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Pan African Federation of Accountants (PAFA) (132.41 KB)(Africa)
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Board of Deans of Colleges of Public Accountants of Peru (352.68 KB)(Peru)
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (219.61 KB)(Switzerland)
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Malaysian Institute of Accountants (MIA) (145.08 KB)(Malaysia)
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Public Accountants and Auditors Board (PAAB) (374.89 KB)(Zimbabwe)
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Asociacion Interamericana de Contabilidad (AIC) (764.01 KB)(International)
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Accounting Standards Board South Africa (ASB) (129.7 KB)(South Africa)
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Colegio de Contadores Publicos de Costa Rica (1.97 MB)(Costa Rica)
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Public Sector Accounting Standards Board (PSASB) (150.82 KB)(Kenya)
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ETY (206.84 KB)(Burkina Faso)
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Ordre National des Experts Comptables et des Comptables Agréés du Burkina Faso (ONECCA BF) (185.84 KB)(Burkina Faso)
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Institute of Chartered Accountants of India (ICAI) (229.22 KB)(India)
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Task force IRSPM - CIGAR Network - EGPA PSG XII (142.96 KB)(International)