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Observations on the IASB's extractive industries draft discussion paper


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Background

There is much diversity in accounting for extractive industries under International Financial Reporting Standards (IFRS); terminology is inconsistent and treatments vary. The draft discussion paper Extractive Industries, recently released by the International Accounting Standards Board (IASB), seeks to address these concerns and harmonise the accounting between the mining and oil and gas industries. This publication summarises the draft discussion paper and provides our commentary on the proposals.

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