Accounting Research Tool
93X Extractive Activities

ASC 930 Extractive Activities—Mining

ASC 930 Extractive Activities — Mining

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ASC 930-10 notes the following:
This Subtopic provides overall guidance for extractive activities in the mining industry, including the identification of entities that fall within the scope of this Topic and definitions of industry terms.
ASC 930 contains intersecting Subtopics that provide industry-specific guidance related to the following Codification Topics:
330 — Inventory
360 — Property, Plant, and Equipment
715 — Compensation — Retirement Benefits
805 — Business Combinations
810 — Consolidation