Accounting for the activities of entities involved in the extraction of mineral resources has provided many difficulties over the years and has led to a variety of approaches being developed by companies. This in turn led a number of countries, notably Australia, Canada, Norway, South Africa, the UK and the U.S., to issue at least some industry guidance to drive a consistency of approach within their countries.
Table of contents
- Overview of proposals
- Scope and approach
- Definitions of reserves and resources
- Asset recognition
- Publish What You Pay proposals
- Country contacts