Varied international practice in accounting for extractive activities
Author:
Affiliation:
1. School of Business and Management, Royal Holloway, University of London, Egham, UK
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2024.2381503
Reference40 articles.
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3. International Financial Reporting Standards (IFRS): pros and cons for investors;Ball R.;Accounting and Business Research, International Accounting Policy Forum,2006
4. Moving the conceptual framework forward: accounting for uncertainty;Barker R.;Contemporary Accounting Research,2020
5. The conservatism principle and the asymmetric timeliness of earnings;Basu S.;Journal of Accounting and Economics,1997
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