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Study of financial reporting in the mining industry

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04 Nov 2003

Deloitte Touche Tohmatsu has published Financial Reporting in the Global Mining Industry, a survey of the financial reporting practices in 21 of the world's leading mining companies based on a review of their published annual financial statements and supplementary data.

The 21 companies are domiciled in 9 different countries and use 7 different accounting frameworks for preparing their financial statements. We looked at their reporting in many key areas: accounting for exploration costs and mine development, the amortisation of capitalised costs, impairment, provisions for costs to be incurred after mine closures, establishing fair values in a business combination, and reporting interests in joint ventures. We are pleased to make this report available without charge. Click to (PDF 1249k).

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