Accounting firm publishes survey for mining industry

Chartered Accounting firm Peat Marwick Thorne has issued its 1994 Financial Reporting Survey of the mining industry.

The survey reviews the accounting and financial reporting practices of 50 mining companies in Canada and the U.S. based on disclosures in their 1993 annual reports.

The survey is designed to help investors identify common accounting and disclosure issues, and it includes examples of both typical and unusual disclosures.

Also included is a discussion of industry issues addressed in various 1993 annual reports.