PBE IPSAS 50

Exploration for and Evaluation of Mineral Resources

Prescribes the accounting treatment for exploration and evaluation expenditures, including the recognition, measurement and presentation of exploration and evaluation assets.  

  • PBE IPSAS 50 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

    Download

    Additional materials

    IPSAS 50 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

    Basis for Conclusions PBE IPSAS 50

    Download

  • Consequential Amendments arising from PBE IPSAS 50 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

    Download

An entity shall apply Consequential Amendments arising from PBE IPSAS 50 when it applies PBE IPSAS 50. 

Standards