All Outputs (2)

IASB'S Recent Update on the Extractive Activities Project: A Comment (2023)
Journal Article
Abdo, H., & Owusu, F. B. (2023). IASB'S Recent Update on the Extractive Activities Project: A Comment. Oil, Gas and Energy Quarterly, 71(3), 443-452

In January 2022, the IASB published an article on the Extractive Activities project where Tadeu Cendon explains the IASB's decision on the project. Although the IASB acknowledges the existence of the problem of diversity in accounting practices in th... Read More about IASB'S Recent Update on the Extractive Activities Project: A Comment.

Accounting practices and regulations for extractive industries: a framework for harmonisation (2023)
Journal Article
Abdo, H., Mangena, M., & Owusu, F. B. (2023). Accounting practices and regulations for extractive industries: a framework for harmonisation. Journal of Financial Reporting and Accounting, 22(1), 147-180. https://doi.org/10.1108/JFRA-07-2023-0425

Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach: The study takes a three-stage approach. The first involves a comprehensive literatu... Read More about Accounting practices and regulations for extractive industries: a framework for harmonisation.