The controller of a publicly traded mining company must make a series of recommendations the chief executive officer and chief financial officer of the company as the company prepares to adopt international financial reporting standards (IFRS). Major decisions revolve around accounting for the company's fixed assets and mining properties. Specifically whether to capitalize or expense certain items, whether to record certain assets at their values of historical costs, the company's depreciation policy and other issues around impairments of capital assets. The controller also considers the recent IASB discussion paper on accounting for extractive resources and possible implications to the company going forward.
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