IFRS updates

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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.

IFRS 15 – the new revenue recognition standard

Mining and metals entities may need to change certain revenue recognition practices as a result of IFRS 15 Revenue from Contracts with Customers. We look at the key issues for the sector.

Amendment to IFRS 11 Joint Arrangements

We analyse the potential business and accounting implications of the amendment to IFRS 11, Joint Arrangements on mining and metals companies.

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.