Two multiple regression models are used for a sample of 13 Indonesian Mining Companies listed on the Indonesia Stock. Exchange. The data has been collected for 

This methodology is understood by mining companies and generally where the provisionally priced fair value gain/loss is significant detailed disclosure is given in the financial statements. However, the IASB has recently issued new financial instruments guidance (IFRS 9), which changes the approach taken to embedded derivatives in certain respects.

The results of this study will provide valuable information for investors, Canadian public mining companies, and government policy makers in other countries 

companies reporting under IFRS may reverse impairment losses, a practice which is prohibited under U.S. GAAP (Kieso, et. al. ). These differences represent some of the changes in Canadian public mining companies to see if their reported financial performance appears to have changed as a result of the adoption of IFRS. To accomplish this

Under IFRS, companies can either follow the U.S. GAAP method or they can periodically revalue their long-lived assets to fair market value—recognizing not only impairments, but also increases and recoveries of asset values. In essence, U.S. GAAP tends to follow a conservative "lower-of-cost-or-market" valuation principle, where market

Those companies already on. IFRS have their own challenges as the pace of standard-setting from the International. Accounting Standards Board ( 

To provide some guidance and a transition for entities in the extractive industry that are adopting IFRS, the IASB issued IFRS 6 Exploration for and Evaluation 

always applied with regard to extractive activities (IASB, ). In the absence of IFRS Standards, national standard setters have attempted to fill the gaps. For example, PwC ( , p. 21) notes that with regard to mining companies applying IFRS : 'the most common approach is to allocate costs

Mineral rights One of the types of intangible excluded from IAS 38 is mineral rights. The issue here is that where a mining or exploration company conducts 

It is reasonable to say that the mining sector is far less impacted by IFRS 15 “Revenue from Contracts with Customers” than sectors such as 

In the first quarter of , most mining companies adopted IFRS 15 Revenue from Contracts with Customers ("IFRS 15"). KPMG surveyed the disclosures of 25 global precious metal and base metal producers on the adoption of IFRS 15.