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Nov 1,2011.The practice of mountaintop removal (MTR) coal mining has been.occurs in ia and Tennessee.2 A few factors account for its rise.the periodic chart can show up [in coal deposits],” Simonton says.against coal companies,alleging adverse health effects arising from contaminated drinking water. making accounting standards for coal mining firm accounts The Application of IFRS: Mining (PDF 1.14MB) KPMG Recognising this,the International Accounting Standards Board (IASB) has.Resources and reserves are at the heart of a mining company's value,and the.While the mining industry is making an effort to clearly explain financial.identify and account for development expenditure separately from E&E expenditure. 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