NZ IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

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 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2019

*Additional Material is restricted to those with NZ-assigned IP addresses only.