Natural Resources

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

The IPSASB approved ED 92, Tangible Natural Resources. This ED proposes guidance that fills a gap in the current literature for naturally occurring items with physical substance that embody service potential and/or the capability to generate economic benefits. ED 92 was published on October 24, 2024.

Due Process Checklist

Project Contact

• Edwin Ng

Task Force

• Renée Pichard (Chair)
• Maik Esser-Müllenbach
• Hervé-Adrien Metzger
• Patricia Siqueira Varela
• Andrew van der Burgh
• Henning Diederichs