Our IFRS publications examine the complex, but unique, issues faced by mining and metals companies applying IFRS. These issues are considered in the context of recent and current developments in the global mining and metals market place as well as the constantly changing world of IFRS.
Proposed amendments to IFRS 11 Joint Arrangements
IFRS 11 Joint Arrangements became effective 1 January 2013. In this edition, we summarize the proposed changes and the potential implications for mining and metals entities.
Refining IFRS: implications for impairment testing
In this issue, we revisit the key requirements of impairment testing and highlight those areas where the greatest judgment is required.
Refining IFRS: spin-off transactions
Mining and metals entities are seeking to optimize capital through appraisals of portfolios. See this edition to learn about some financial reporting challenges and the key areas of judgment.
Refining IFRS: delivering capital projects
Aside from the enormous technical, commercial and funding challenges associated with capital projects, there are also a number of key accounting challenges. Learn more in this issue.
Applying IFRS: revenue recognition in mining & metals
In this edition, you’ll find an analysis of the impact of the Boards’ proposal for mining and metals entities. Due to the complexity of arrangements and requirements of the proposed model, entities will need to understand the Exposure Draft to assess its potential impact.
Refining IFRS: Resource nationalism
This publication summarises the key interpretation of resource nationalismtaxes and some practical challenges mining entities will face when determining how to apply its requirements.
Refining and Applying IFRS: joint arrangements
These papers analyze the requirements of the new standards and the impact of these on mining and metals companies.
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