Date of Award
Master of Science (MS)
Cost reporting has focused on the direct cost of mining and processing ore which was summarized in the non-GAAP cash cost developed by the Gold Institute in 1996. In 2013, a group of mining companies, working with the World Gold Council, developed a more inclusive approach to reporting costs designed to solve the dilemma of showing a more comprehensive reflection of recurring costs involved in producing gold, without discouraging investors.
Yapo, Asseu Gilbert, "All-in Sustaining Cost Analysis" (2015). Graduate Theses & Non-Theses. 49.