Global

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  • Industry: Mining
  • Date: 1/14/2013

Mining financial reporting survey 2012 

KPMG’s Mining Industry practice is pleased to present the Mining Financial Reporting Survey 2012. This document publishes the results of a survey of financial reporting under IFRS by 20 major mining companies. The information builds on KPMG’s previous Global Mining Reporting Surveys.
Mining financial reporting survey
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The 2012 survey focuses on some of the key issues currently facing mining companies in an increasingly challenging operating environment.


The purpose of this publication is to help you understand the financial statements of companies in the mining industry that have been prepared in accordance with International Financial Reporting Standards. This publication does not necessarily represent what KPMG might consider to be industry best practice; rather, the disclosures included in this publication represent a range of current presentation and disclosure practices that you may find useful. This publication does not critique specific disclosures or accounting policies.

 

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