Financial reporting issues facing the resources sector
06 Jan 2009
Deloitte (Australia) has published the December 2008 issue of Extracting Value – an occasional series addressing the issues facing the resources industry (mining and oil and gas companies). This issue focuses on the financial reporting implications for the resources sector of the global financial crisis.
Area |
Example considerations |
---|---|
Impairment |
|
Loans, borrowings and other financing |
|
Provisions and other long-term obligations |
|
Financial instruments |
|
Depreciation, amortisation and depletion |
|
Share-based payments |
|
Deferred taxes |
|
Investments |
|
Disclosures |
|