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.  

New version not yet mandatory

  • 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

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    Additional materials

    IPSAS 50 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

    Basis for Conclusions PBE IPSAS 50

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  • 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

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

Standards