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New on the Horizon: Extractive Activities

Este informe analiza los requerimientos del borrador DP Extractive Activities, incluyendo una discusión sobre los elementos clave de las propuestas incluidas y resalta las áreas que podrían verse afectadas.

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
  • Measurement
  • Disclosure
  • Publish What You Pay proposals
  • Country contacts


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