There’s just two weeks until we gather world leaders and executives from the IMF, Goldman Sachs, Google, OpenAI, BNY, and others in New York for the definitive live journalism event, Reuters NEXT. Our full event program, Dec 10–11, is available now. Join journalists from our award-winning newsroom as we ask the big questions about our future and discuss the blueprint for the year ahead. Check out the full agenda and register for the online broadcast here. On the agenda: Editor-in-Chief Alessandra Galloni speaks with IMF Managing Director Kristalina Geo...

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IPSASB Issues Two Pronouncements on Mineral Resources The International Public Sector Accounting Standards Board (IPSASB®) has issued International Public Sector Accounting Standard (IPSAS®) 50, Exploration for and Evaluation of Mineral Resources, and Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12). Minerals can account for a significant proportion of the economic resources in many jurisdictions, and the activities to explore for and extract these minerals require significant investment by mining entities....

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FEATURE ARTICLES Determining What Rises to the Level of an Internal Audit Observation In internal auditing, distinguishing between general findings and audit observations is crucial. Having a set of criteria and an established process to evaluate which findings should be finalized as audit observ...

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