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  • Industry: Mining
  • Date: 3/26/2012

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.
Impact on mining companies: changes to joint venture accounting
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  • 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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