Varied international practice in accounting for extractive activities

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-09-02 DOI:10.1080/00014788.2024.2381503

Christian Stadler, Christopher Nobes

引用次数: 0

Abstract

This paper provides extensive empirical evidence of varied international practice in accounting for exploration and evaluation (E&E) costs under the permissive standard IFRS 6. We distinguish 10 di...

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采掘活动会计方面的国际实践各不相同

本文提供了广泛的实证证据，说明在《国际财务报告准则》第 6 号允许性准则下，国际上对勘探与评估（E&E）成本进行会计处理的各种做法。我们区分了 10 种不同的...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.