ational Accounting Standards Board considered the elaboration of a norm regarding the extraction industries, so as to standardize worldwide the accounting practices from this sector, a productive activity which became applicable (in the year of 2004) by the outcome of IFRS 6 “Exploration for and Evaluation of Mineral Resources”. Through the present paper, we focused on this international financial reporting standard, underlining the accounting treatment and policy, established by the international organism of accounting standardizing (IASB) for the evaluation and exploration actives from the extraction industries (mining, oil and natural gas extraction).