TERMIUM Plus®

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PRE-PRODUCTION STRIPPING COST [1 record]

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Record 1 2016-03-30

English

Subject field(s)
  • Mining Operations
CONT

The IFRIC [International Financial Reporting Interpretations Committee] noted that capitalisation of pre-production stripping costs (cost to remove waste before the actual ore is mined) is not contentious. The real issue is capitalisation of stripping costs in the production phase of the mine.

French

Domaine(s)
  • Exploitation minière
CONT

Les coûts d'enlèvement du terrain de couverture pour accéder au gisement sont intégrés au coût de l'immobilisation comme coûts de découverture préliminaire et sont classés comme une composante des immobilisations corporelles.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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