Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)

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Appendix A in IPSAS 12, Inventories, provides interpretive guidance on accounting for waste removal costs that are incurred in surface mining activities during the production phase of the mine.

Stripping-Costs-Amendments-IPSAS-12.pdf
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IPSAS-50-Stripping-Costs-AAG_0.pdf
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