Accounting Quarry Stripping Costs

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  • IFRIC 20 — Stripping Costs in the Production Phase
    Ref­Er­EncesResourcesSummary of IFRIC 201. Conceptual Framework for Financial Reporting 2. IAS 1 Pre­sen­ta­tion of Financial State­ments 3. IAS 2 In­ven­to­ries 4. IAS 16 Property, Plant and Equipment 5. IAS 38 In­tan­gi­ble Assets
  • Stripping costs — AccountingTools

    Stripping costs are those costs incurred when removing overburden or waste materials in order to obtain access to a commercially-producible ore body. If so, and the activity provides better access to the deposit, then under GAAP the cost should be capitalized along with other development costs

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    Accounting for stripping costs in the production phase of a mine; 20 Sep 2011. The IASB tentatively decided that IFRIC 20 did not need to be re-exposed and approved the Interpretation, subject to its final review of drafting changes.

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    Accounting for waste EY. accounting for waste removal costs IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine (the Interpretation) This Interpretation is effective for Some incidental operations may occur, at the same time as the production stripping activity occurs, to further prepare the mine. Contact us

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    there is no significant diversity in practice in accounting for such costs. In our experience, pre-production stripping costs generally are capitalised and amortised over the productive life of the mine using the unit-of-production method. The interpretation also refers to this treatment of pre-production stripping costs.

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    accounting quarry stripping costs . accounting quarry stripping costs_Influence Of Striping Ratio On Open Cast Coal Mining accounting for waste removal costs IFRIC Interpretation 20 Stripping Cos . Email us : [email Production stripping costs are to be capitalised as part of an asset, if an entity can.

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  • IFRIC 20, policy for deferred stripping costs,

    Amortisation of deferred stripping costs is included in “Depreciation of property, plant and equipment” within “Net operating costs” or in “Share of profit after tax of equity accounted units”, as appropriate. Critical accounting policies and estimates (extract) (v) Deferral of stripping costs (note 14)

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