Natural Resources


The objective of the natural resources project is to develop a Consultation Paper, then one or more Exposure Drafts to address the issues relating to the recognition, measurement, presentation and disclosure of natural resources.

Current Status of the Project

The IPSASB unanimously approved the Consultation Paper, Natural Resources, which will be published in May 2022, and will be open for comment until October, 2022. The Consultation Paper includes the IPSASB’s current thinking on the recognition, measurement, presentation, and disclosure issues relating to subsoil resources, water, and living resources.

Project Contact

Task Force


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.