Utilities, oil and gas suffer IFRS burden.The article reports on the burden of International Financial Reporting Standards (IFRS) regulation to the utility, oil and gas industry in Great Britain. The said standard has required companies in the said sectors to make substantial upfront investments ...
IFRS 6 were restricted to makinglimited improvements to existingaccounting practices for`explora-tion and evaluation expenditures' (E&E expenditures), specifying when entities need to assess E&E assets for impairment in accordance with IAS 36 - Impairment of Assets - and requiring certain disclosures....
IFRS 6, exploration for and evaluation of mineral resources The impact of International Financial Reporting Standards (IFRS® Standards) has been felt extensively in the exploration industry – particularly the oil and gas industry where key dilemmas and judgements made are greatest a...
Oil and Gas CompaniesReporting RegimeThis study investigates the effect of IFRS adoption on the performance of oil and gas marketing companies in Nigeria. The study utilise financial statements ofdoi:10.14419/ijaes.v5i2.8209Aminu AbdullahiSocial Science Electronic Publishing...
US GAAP vs. IFRS The Basics: Oil and Gas 来自 掌桥科研 喜欢 0 阅读量: 12 作者:E &Amp,Young 摘要: While the convergence of US GAAP and IFRS continues to be a high priority on the agendas ofboth the US Financial Accounting Standards Board (FASB) and the International Accounting Standards...
IFRS 6, exploration for and evaluation of mineral resources The impact of International Financial Reporting Standards (IFRS® Standards) has been felt extensively in the exploration industry – particularly the oil and gas industry where key dilemmas and judgements made are greatest at the...
ifrs_practical_guide_oil_gas_国际财务报告准则实务指南.Image.Marked.pdf,Practical guide to IFRS New guidance on accounting for joint arrangements – a significant issue for the Oil Gas sector A new standard on accounting for joint Venture partners account
This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infr... TW Bank 被引量: 0发表: 2016年 加载更多研究点推荐 international financial reporting standards oil & gas companies performance 0关于...
He works as an audit partner for major companies using IFRS, and has in particular, a wealth of expertise and experience in the oil and gas industry. Kan was seconded to the Accounting Standards Board of Japan (ASBJ) for 18 months from July 2014 and primarily engaged in their revenue reco...
joint ventures and associates Use of deemed cost for oil and gas assets Use of deemed cost for operations subject to rate regulation Use of deemed cost after severe hyperinflation Interim financial reports EFFECTIVE DATE WITHDRAWAL OF IFRS 1 (ISSUED 2003) APPENDICES A Defined terms B Exceptions to...