Objective
The objective of the Natural Resources project is to research and address issues relating to the potential recognition and measurement of tangible natural resources.
Current Status of the Project
In September 2025, the IPSASB decided to rename the proposed IPSAS Standard to Tangible Natural Resources Held for Conservation and defined such a resource as a naturally occurring tangible asset that is managed to prevent its degradation. The IPSASB also performed a detailed review of the draft IPSAS Standard and directed staff to make a number of revisions, including further clarifications on the concepts of conservation and degradation.
The review of the draft IPSAS Standard will continue at the IPSASB's October 2025 virtual check-in meeting.
Project Contact
Drafting Group
- Renée Pichard, IPSASB Member (Drafting Group Chair)
- Ian Carruthers, IPSASB Chair
- Andrew van der Burgh, IPSASB Member
- Patricia Varela, IPSASB Member
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CAG Papers
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Board Papers
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Board Minutes
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- April 2025
- June 2025
- September 2025
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Webinars, Presentations & Videos
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