FASB ASC 930 - Extractive Activities - Mining

FASB ASC Guide > FASB ASC 930

The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 930 (ASC 930) to address topics related to mining. Mining companies generally are those that extract minerals, metals, and similar substances from the earth to be sold as commodities.

Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!

For more in depth information on this and other FASB ASC topics, check out the following books.

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