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Details

Industry: Mining
Date: 1/30/2012

Impact of IFRS: Mining

As countries adopt a single set of high quality, global accounting and financial reporting standards there should be greater global consistency and transparency. However, it is recognized that extractive activities is an area in which there is little IFRS guidance. There is also variation in practice between companies applying IFRS, which was highlighted in KPMG’s survey The Application of IFRS: Mining published in September 2009.

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Impact of IFRS: Mining (PDF 3.39 Mb)

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This publication looks at some of the main accounting issues across mining companies. It considers currently effective standards and notes future developments that could impact accounting in the sector. It also discussed the IFRS conversion project as a whole, including the importance of the conversion management process, and considers the impact of IFRS conversion across an organization. While the main audience of this publication is those contemplating IFRS conversion, we hope that there is something stimulating and thought-provoking for all those dealing with IFRS in the mining sector.