mining asset or inventoryForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › mining asset or inventoryThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts September 3, 2022 at 9:49 am #665003 adarsh2001ParticipantTopics: 3Replies: 5☆Sir, will the unextracted coal and minerals in a mine be treated as a mining asset or inventory? and if inventory, will the impairment on it be done according to IAS 36 or not? September 3, 2022 at 1:35 pm #665032 Stephen WidbergKeymasterTopics: 15Replies: 3334☆☆☆☆☆IFRS 6 – not on list of examinable documents.See this link if you are interested:file:///C:/Users/44772/Downloads/ey-good-mining-2021.pdfAND – VERY IMPORTANTLY – IMPAIRMENT IAS 36 IS NON-CURRENT ASSETS ONLY – NOW THAT IS IMPORTANT!!!!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In