Building on the firm’s previous Global Mining Reporting Surveys, the survey focuses on some of the key issues currently facing mining companies in an increasingly challenging operating environment.
It presents insights useful for understanding the financial statements of companies in the mining industry that have been prepared in accordance with International Financial Reporting Standards. While it might not necessarily represent what KPMG might consider to be industry best practice, the disclosures included in this publication represent a range of current presentation and disclosure practices that may be useful. This publication does not critique specific disclosures or accounting policies.