Download or read book Accounting for Exploration and Evaluation Costs in the Australian Mining Industry written by P. G. Gerhardy and published by . This book was released on 1989 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contemporary Issues in Mining written by N. Finch and published by Springer. This book was released on 2012-09-24 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides case studies, commentary and analysis on the mining sector from international experts in business, across the four key focus areas of strategic, operational, financial and disclosure perspectives on mining. Invaluable to executives, managers and advisers involved in the mining sector, including public and private mining companies.
Download or read book Extractive Activities written by International Accounting Standards Board and published by . This book was released on 2010 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mining and Minerals Processing written by Australian Bureau of Agricultural and Resource Economics and published by . This book was released on 1990 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mining Taxation written by Eric Lilford and published by Springer Nature. This book was released on 2020-08-30 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Download or read book Accounting for Extractive Activities written by Christian Woese and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A set of 403 companies from the metal mining industry is catalogued for its accounting on exploration and evaluation activities as defined by IFRS 6. The data is hand-picked from the company annual reports of the financial year 2015 and analyzed in a directed content analysis. A checklist is developed to standardize the retrieved information and organize them along three dimensions: catalogue of accounting methods, metrics of accounting methods and company characteristics. Specifically, the second dimension analyzes the accounting approaches with four parameters: capitalization possibility, point of capitalization, nature of cost pool and nature of allocated costs. Results indicate the area of interest method to be the most-widely used among five different accounting methods. Also, a large majority of companies comply with the mandatory disclosure requirements of IFRS 6. However, for three out of the four parameters, companies following IFRS 6 exhibit a higher proportion of cases for which the parameter information cannot be determined than the pre-dominant national equivalent within the sample (AASB 6) and the sample average, respectively. The proportion of cases for which the accounting method cannot be determined is higher for IFRS 6 than for AASB 6 and the sample average. A benchmark analysis considers refinements for both the disclosure requirements of IFRS 6 and the underlying accounting parameters. Specifically, the introduction of mandatory recognition criteria of exploration and evaluation assets is recommended.
Download or read book Issues in Financial Accounting written by Scott Henderson and published by Pearson Higher Education AU. This book was released on 2015-05-20 with total page 1029 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Download or read book Australian Mineral Economics written by Philip Maxwell and published by . This book was released on 2006 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book APAIS 1992 Australian public affairs information service written by and published by National Library Australia. This book was released on with total page 1098 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Valuing Mining Companies written by Charles Kernot and published by Elsevier. This book was released on 1999-06-04 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives a perspective on the international mining and metals industry, from historical details of mines and mining to the potential problems encountered in attempting to value a mining company. Chapters are devoted to accounting practices and taxation, providing valuable information on the financial aspects of mining. It also covers various techniques used to value mining companies and gives instruction on how to set up a portfolio and begin trading in this complex field. A one stop shop to mining analysis Up-to-date information on companies and their markets A historical section puts the industry in perspective
Download or read book Fiscal Regimes for Extractive Industries Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Download or read book Exploration for and Evaluation of Mineral Resources written by Australian Accounting Standards Board and published by . This book was released on 2004 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Mining Valuation Handbook Australian Mining and Energy Valuation for Investors and Management written by Victor Rudenno and published by Wrightbooks. This book was released on 2004-09-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The mining industry is vital to the Australian economy, accounting for around 32% of annual exports. The Mining Valuation Handbook is the most comprehensive book published on this subject. This Premium Finance edition has been fully revised, expanded and updated. This book provides mining information for the financial industry and financial information for the mining industry. Topics covered include: feasibility studies commodity values and forecasting classification of resources and reserves indicative capital and operating costs valuation and pricing techniques quantifying risk the impact of exploration and expansion. And there is much, much more. As Robert Champion de Crespigny writes in the foreword, this book 'unravels many of the mysteries and valuation techniques employed by resource industry specialists and the share market analysts who follow the sector.'
Download or read book Financial Reporting 3rd Edition written by Janice Loftus and published by John Wiley & Sons. This book was released on 2020-02-25 with total page 1358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.
Download or read book Mining Royalties written by and published by World Bank Publications. This book was released on 2006-01-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.
Download or read book Economics of Mineral Exploration in Australia written by Brian W. Mackenzie and published by Kingston, Ont. : Centre for Resource Studies, Queen's University. This book was released on 1992 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nature s Numbers written by National Research Council and published by National Academies Press. This book was released on 1999-06-28 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to really see the forest, what's the best way to count the trees? Understanding how the economy interacts with the environment has important implications for policy, regulatory, and business decisions. How should our national economic accounts recognize the increasing interest in and importance of the environment? Nature's Numbers responds to concerns about how the United States should make these measurements. The book recommends how to incorporate environmental and other non-market measures into the nation's income and product accounts. The panel explores alternative approaches to environmental accounting, including those used in other countries, and addresses thorny issues such as how to measure the stocks of natural resources and how to value non-market activities and assets. Specific applications to subsoil minerals, forests, and clean air show how the general principles can be applied. The analysis and insights provided in this book will be of interest to economists, policymakers, environmental advocates, economics faculty, businesses based on natural resources, and managers concerned with the role of the environment in our economic affairs.
