Global Standards for the world economy

Saturday 29 April 2017

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Extractive Activities

Discussion paper [Apr 2010]


 Discussion Paper and Comment Letters


On 6 April 2010 t he IASB published for public comment the results of an international research project on a possible future International Financial Reporting Standard (IFRS) for extractive activities in the form of a discussion paper – Extractive Activities.

A research team comprising members of the Australian, Canadian, Norwegian and South African accounting standard-setters analysed and discussed accounting for extractive activities with a wide range of stakeholders in order to identify a possible approach for a standard on the accounting for extractive activities. The discussion paper only contains the views of the project team – it does not represent the views of the Board. After considering the responses received on the discussion paper, the Board will decide whether to add the project to its active agenda.

Comment letter deadline

  The discussion paper is open for comment until 30 July2010. Click here to read comment letters.


Due process documents
Discussion paper: Extractive Activities[PDF]


Related information

Click here for a Snapshot summary on the discussion paper

Listen to the 7 May 2010  web presentation introducing the discussion paper

Click here to read the press  release