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Exposure Draft (ED) 86, Exploration for and Evaluation of Mineral Resources

IPSASB
| Exposure Drafts and Consultation Papers
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ED 86 proposes a standard on accounting for the costs incurred in the exploration and evaluation of mineral resources, based on the selection of an accounting policy specifying which expenditure should be recognized as exploration and evaluation assets. ED 86 is aligned with the private sector requirements in IFRS 6, Exploration for and Evaluation of Mineral Resources, with limited changes for the public sector context. 

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