PKF Mining survey

From 1 January 2007, AIM listed mining companies were required to adopt IFRS for the first time. There is little guidance on financial reporting for the mining sector and there are a number of important areas of judgement which can give rise to a variety of accounting treatments.

Our survey looks at the accounts of 20 junior mining companies, which policies they adopted and the level of disclosure provided. The review is not exhaustive, but instead focuses on the specific accounting policies that are relevant to the mining community.

Areas reviewed in the survey include: exploration costs, amortisation and depreciation, functional and presentational currencies, hedging, segmental analysis and business combinations.

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