《国际财务报告解释公告第20号:露天矿生产阶段的剥离成本》(IFRIC20)的初步解读  

Preliminary interpretation of IFRIC 20 stripping costs in the production phase of a surface mine

作　　者：蔡雪琳[1] 

机构地区：[1]紫金矿业集团股份有限公司,福建上杭364200

出　　处：《中国矿业》2013年第12期53-55,72,共4页China Mining Magazine

摘　　要：《国际财务报告解释公告第20号:露天矿生产阶段的剥离成本》(IFRIC 20)自2013年1月1日或以后日期开始的年度期间生效,适用于采用国际财务报告准则的露天矿会计主体在生产阶段产生的剥离成本的会计核算。根据IFRIC 20,可识别矿体组成部分的剥离成本若满足确认条件应确认为剥离活动资产。IFRIC 20规定了剥离活动资产的确认条件、初始计量、后续计量、生效日和过渡性条款。本文试图通过对IFRIC 20相关规定的初步解读,分析IFRIC 20对露天矿会计主体的影响。虽然目前中国企业会计准则尚未明确是否采用IFRIC 20,但及时了解IFRIC 20的规定及其影响,对中国露天矿会计主体有一定的参考意义。IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine（IFRIC 20） is effective for annual periods beginning on or after 1 January 2013, which is applied for stripping costs in the production phase of an IFRS adopter having surface mines. According to IFRIC 20,the stripping costs of the identified component of the ore body should be recognized as a stripping activity asset if all of three criteria are met. IFRIC 20 specifies the recognition, initial measurement, subsequent measurement, effective date and transition of the stripping activity asset. The article is intended to preliminarily interpret the requirements of IFRIC 20 and analyze its impacts on the entity having surface mines. Although IFRIC 20 has not yet been adopted by the China Accounting Standards,the understanding of requirements and impacts of IFRIC 20 in due course is helpful for Chinese accounting entities having surface mines.

关 键 词：IFRIC 20 露天矿 生产阶段的剥离成本 剥离活动资产 初步解读 

分 类 号：F8[经济管理]