Summary of Significant Accounting Policies	6 Months Ended
Jun. 30, 2025
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Please see Note 2 “Summary of Significant Accounting Policies” contained in the audited consolidated financial statements for the year ended December 31, 2024 included in Coronado Global Resources Inc.’s Annual Report on Form 10-K filed with the SEC and ASX on February 19, 2025. (a) Newly Adopted Accounting Standards During the period, there has been no new Accounting Standards Update, or ASU, issued by the Financial Accounting Standards Board, or the FASB, that had a material impact on the Company’s consolidated financial statements. (b) Accounting Standards Not Yet Implemented ASU No. 2023-09 “Income Taxes” (Topic 740) : In December 2023, the FASB issued ASU 2023-09, which modifies the rules on income tax disclosures to require companies to disclose specific categories in the rate reconciliation, the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and income tax expense or benefit from continuing operations (separated by federal, state, and foreign). The updated standard is effective for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact that the updated standard will have in its financial statement disclosures. ASU No. 2024-03 “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures” (Subtopic 220-40) : Disaggregation of Income Statement Expenses. In November 2024, the FASB issued 2024-03, which require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. The amendments aim to improve financial reporting by requiring that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods. The updated standard is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact that the updated standard will have in its financial statement disclosures. There have been no other recent accounting pronouncements not yet effective that have significance, or potential significance, to the Company’s consolidated financial statements. (c) Reclassifications Certain amounts in the prior period Condensed Consolidated Balance Sheet have been reclassified to conform to the current period presentation. These reclassifications relate to the presentation of contract obligations, which were previously reported within different financial statement line items. These changes had no impact on the Company’s previously reported net income (loss).

Summary of Significant Accounting Policies

Please see Note 2 “Summary

of Significant Accounting Policies”

contained in the audited

consolidated financial

statements for the year ended December 31, 2024 included in Coronado Global Resources Inc.’s Annual Report

on Form 10-K filed with the SEC and ASX on February

19, 2025.

(a) Newly Adopted Accounting Standards

During

the

period,

there

has

been

new

Accounting

Standards

Update,

ASU,

issued

the

Financial

Accounting Standards Board,

or the FASB,

that had a material

impact on the Company’s

consolidated financial

statements.

(b) Accounting Standards Not Yet

Implemented

ASU

No.

2023-09

“Income

Taxes”

(Topic

740)

December

2023,

the

FASB

issued

ASU

2023-09,

which

modifies

the

rules

income

tax

disclosures

require

companies

disclose

specific

categories

the

rate

reconciliation, the

income or

loss from

continuing operations

before income

tax expense

or benefit

(separated

between

domestic

and

foreign)

and

income

tax

expense

benefit

from

continuing

operations

(separated

federal, state, and

foreign). The

updated standard

is effective

for annual

periods beginning

after December

15,

2024.

The

Company

currently

evaluating

the

impact

that

the

updated

standard

will

have

its

financial

statement disclosures.

ASU

No.

2024-03

“Income

Statement

–

Reporting

Comprehensive

Income

–

Expense

Disaggregation

Disclosures” (Subtopic

220-40)

: Disaggregation

of Income

Statement Expenses.

In November

2024, the

FASB

issued

2024-03,

which

require

disclosure,

the

notes

financial

statements,

specified

information

about

certain costs and

expenses. The amendments

aim to improve

financial reporting by requiring

that public business

entities disclose additional

information about specific

expense categories in

the notes to financial

statements at

interim and

annual reporting

periods. The

updated standard

is effective

for annual

reporting periods

beginning

after December

15, 2026,

and interim

reporting

periods beginning

after December

15, 2027.

Early adoption

permitted. The

Company

is currently

evaluating

the

impact

that the

updated standard

will have

in its

financial

statement disclosures.

There have been

no other recent

accounting pronouncements not yet

effective that have significance,

or potential

significance, to the Company’s consolidated financial

statements.

Certain amounts in

the prior period

Condensed Consolidated

Balance Sheet have

been reclassified to

conform

to the current period

presentation. These reclassifications relate to

the presentation of contract

obligations, which

were

previously

reported

within

different

financial

statement

line

items.

These

changes

had

impact

the

Company’s previously reported net income (loss).