Natural Resources

Objective

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



Project Stages

Information Gathering Project Proposal 2020 Consultation Paper / Exposure Draft 2021-2022
Board Papers
CAG Papers
Board Minutes
 

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