Financial Reporting in the Global Mining IndustryA survey of 21 leading companies |
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Deloitte's study findings are based on a review of published annual financial statements and supplementary data of twenty-one of the world's leading mining companies. These companies are domiciled in nine different countries and use seven different accounting frameworks for preparing their financial statements. We looked at their reporting in many key areas: accounting for exploration costs and mine development, the amoritzation of capitalized costs, impairment, provisions for costs to be incurred after mine closures, establishing fair values in a business combination and reporting interests in joint ventures.
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Financial Reporting in the Global Mining Industry
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