Accounting for extractive industries has historically been practiced by one of a number of methods: successful efforts, full costing, area of interest, appropriation and reserve recognition accounting. The choice of method adopted leads to different accounting figures. The difference in the treatment of...
This paper summarizes the characteristics of the study on accounting for extractive industries in the U.S. and reviews domestic and international scholars' study about extractive industries accounting issues, and finally points out the direction and primary contents for research on extractive industries ...
For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially different earnings depending on chosen method. This situation, where oil ...
Some experts suggested that topics such as public sector accounting, implementation of the International Audit Standards, accounting for extractive industries and training of accounting technicians be considered for the future agenda of ISAR 一些专家提出,可考虑将公共部门会计、国际审计准则的实施、采掘业会...
However, the MoU does not comprehensively address all existing differences between the sets of standards, nor does it address certain areas of practice where IFRS provides limited guidance, such as accounting for investment companies, extractive industries, and insurance contracts.9 Moreover, several ...
it tests whether corporate activities in developing countriesand in the extractive industries in particular might be especially prone tothis abuse.Third, it considers whether this sum could be hidden from view within the accounts or financial statements of the multinational corporations(MNCs) that might...
These accounting principles do not apply to the costs associated with market research and testing, software development, or—for extractive industries like mining and quarrying—exploratory activities. What You Need to KnowHow does R&D accounting treatment apply to businesses involved exclusively in devel...
Extractive industry is one of heavy-polluting industries in China,environmental accounting information disclosure is closely related to the benefits of extractive industries and sustainable development of enterprises,therefore,enterprises should be more proactive disclosure of environmental information,that contribu...
摘要: Acknowledgments: We are grateful for the helpful comments and suggestions made on earlier versions of this paper by Laird Hunter, QC, Dr Vassili Joannides and Professor Myles McGregor-Lowndes.DOI: http://dx.doi.org/ 被引量: 12
Field, Robert E