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Details

Industry: Mining
Date: 3/25/2012

Changes to joint venture accounting

The financial statements of many mining companies could look very different in the future as a result of changes to the accounting for joint arrangements. This newsletter discusses the new accounting requirements and the potential impacts on mining companies.

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Changes to joint venture accounting (PDF 1.39 MB)

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Highlights:

Overview of requirements of IFRS 11 Joint Arrangements

Potential impacts of IFRS 11 on:
- financial statements, including changes to key performance measures and
- communications with stakeholders and the systems of mining companies.

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