This publication focuses on the results of a survey of the IFRS financial statements of 29 companies in the mining sector across 10 countries.
This publication should be read in conjunction with that publication in order to understand more fully the findings from the survey. In addition, that publication includes disclosures made by companies in their consolidated financial statements that we believe may be useful in assessing the type of information being disclosed in practice. That publication also includes a section on significant differences between IFRS and U.S. GAAP on mining accounting issues.