> Accounting standards > For-profit standards > NZ IFRIC 20

NZ IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

  • For-profit

Provides guidance on when and how to account for benefits that accrue to an entity from stripping activity in the production phase of a surface mine.

  • NZ IFRIC 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
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Amendments

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
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