IFRIC 20: External resources

Use these resources on International Financial Reporting Interpretations Committee (IFRIC) 20 Stripping Costs in the Production Phase of a Surface Mine, to ensure your accounting practices are up to date.

To make sure your accounting practices for your organization’s mining business are current and compliant, you need to understand the purpose, scope and requirements of IFRIC 20, an interpretation that clarifies when and how to account for stripping costs.

Chartered Professional Accountants of Canada (CPA Canada) has identified these external resources to help you learn what you need to know:

How these resources will serve you

  • learn about how to account for mine stripping costs
  • better understand how this interpretation affects your accounting practices
  • be more effective at adapting your accounting practices to be compliant


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