Exposure Draft (ED) 86, Exploration for and Evaluation of Mineral Resources
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
ED 86 proposes a standard on accounting for the costs incurred in the exploration and evaluation of mineral resources, based on the selection of an accounting policy specifying which expenditure should be recognized as exploration and evaluation assets. ED 86 is aligned with the private sector requirements in IFRS 6, Exploration for and Evaluation of Mineral Resources, 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.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
Meenakshi Bookauram Seebundhun (475.37 KB)(Mauritius)
-
Commission on Audit (COA) (127.12 KB)(Philippines)
-
Financial Reporting Council of Nigeria (FRC) (236.81 KB)(Nigeria)
-
South African Institute of Chartered Accountants (SAICA) (869.56 KB)(South Africa)
-
Botswana Institute of Chartered Accountants (BICA) (110.43 KB)(Botswana)
-
Conselho Federal de Contabilidade (CFC) (258.64 KB)(Brazil)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(El Salvador)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(Ecuador)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(Guatemala)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(Mexico)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(República de Venezuela)
-
Forum of Governmental Accounting of Latin America (FOCAL) (1.8 MB)(Colombia)
-
Ministry of Finance (147.06 KB)(Saudi Arabia)
-
Mo Chartered Accountants (412.67 KB)(Zimbabwe)
-
Colegio de Contadores Públicos de Pichincha y del Ecuador (CCPP) (208.46 KB)(Ecuador)
-
Pan African Federation of Accountants (PAFA) (135.12 KB)(Africa)
-
Board of Deans of Colleges of Public Accountants of Peru (349.42 KB)(Peru)
-
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (192.73 KB)(Switzerland)
-
Accounting Standards Board South Africa (ASB) (129.7 KB)(South Africa)
-
Malaysian Institute of Accountants (MIA) (107.41 KB)(Malaysia)
-
Public Accountants and Auditors Board (PAAB) (726.97 KB)(Zimbabwe)
-
Asociacion Interamericana de Contabilidad (AIC) (583.68 KB)(International)
-
Colegio de Contadores Publicos de Costa Rica (1.97 MB)(Costa Rica)
-
Public Sector Accounting Standards Board (PSASB) (169.06 KB)(Kenya)
-
ETY (203.24 KB)(Burkina Faso)
-
Ordre National des Experts Comptables et des Comptables Agréés du Burkina Faso (ONECCA BF) (183.91 KB)(Burkina Faso)
-
Institute of Chartered Accountants of India (ICAI) (197.96 KB)(India)
-
Task force IRSPM - CIGAR Network - EGPA PSG XII (136.55 KB)(International)