Mining Reporting Survey 2016 | KPMG | CA

Mining Reporting Survey 2016

Mining Reporting Survey 2016

KPMG's Mining Reporting Survey publishes the results of a survey of reporting by 25 major mining companies from across the globe.

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KPMG’s Mining practice is pleased to present the Mining Reporting Survey 2016. This document publishes the results of a survey of reporting by 25 major mining companies from across the globe.

The mining industry has continued to face significant uncertainty, and volatility since our 2014 survey. This unpredictable business environment has given rise to a number of reporting trends geared towards providing stakeholders and users of the financial statements with a more transparent view of a company’s position.

The year’s survey looks at five key areas of reporting by mining companies.

  • Estimates and judgments
  • Non-GAAP measures
  • Risks
  • Valuation
  • Other reporting trends

The purpose of this publication is to help you understand the reports issued by companies in the mining industry. 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.

If you have any questions or would like to discuss the contents of this report, please contact your local KPMG adviser or any of KPMG’s professionals listed in the publication.

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