Accounting for Extractive Industries: has the IFRS 6 harmonized accounting practices by extractive industries?
(2016)
Journal Article
Abdo, H. (2016). Accounting for Extractive Industries: has the IFRS 6 harmonized accounting practices by extractive industries?. Australian Accounting Review, 26(24), 346-359. https://doi.org/10.1111/auar.12106
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... Read More about Accounting for Extractive Industries: has the IFRS 6 harmonized accounting practices by extractive industries?.