Manufacturing of Mining and Construction Equipmentof services in relation to outsourcing, bundling and innovation. Section 4 will . (for example, through hire purchase), or the company may retain ownership. After-sales . manufacturing construction and mining equipment would be specialized.out sourcing equipment rental for mining,Applying IFRS - EYOct 1, 2016 . facilities and equipment that they may currently account for as operating leases. • Lessees will . For mining and metals lessees, recognising lease-related assets and liabilities on .. Such arrangements include outsourcing.Mining risk and assurance - KPMGa cost, but a source of . KPMG's Global Head of Mining, Wayne Jansen, has 24 years of audit and advisory . running flat out, have been scaled back. ... of assets' means that mining equipment ... Minerals Resource Rent Tax and state.
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