Welcome to the third edition of Beyond the Numbers.

In this third and final edition for the year, we take a closer look at the mining and resources sector, exploring how companies are balancing growth, decarbonisation, and the evolving assurance landscape. We also unpack what “going concern” really means in today’s market, offering practical insights for finance leaders navigating uncertainty and regulatory change.

For those considering a change in their audit firm, we outline the key steps, timing considerations, and communication protocols for a smooth transition under Australian standards. Plus, don’t miss what’s happening across RSM, from new thought leadership to upcoming webinars and firmwide initiatives driving innovation and connection.

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EPISODE FOUR: Capitalising Explorations and Evaluation Costs

In this episode, Jess and Aimee dive into the essentials for management and audit committee chairs in the mining and resources sector, focusing on how to be audit-ready by capitalising exploration and evaluation (E&E) costs under AASB 6.

For CFOs and finance leaders, capitalising E&E costs is a critical component of financial reporting. Under AASB 6, specific requirements must be met, including legal rights, economic feasibility, and the likelihood of project success.

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