Is the extractive industries standard still fit for purpose?-Reference-Cited by-同舟云学术

Is the extractive industries standard still fit for purpose?

Published:2021-12-03 Issue: Volume: Page:
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Cortese Corinne¹^ORCID,Moerman Lee¹,Chang Millicent¹^ORCID

Affiliation:

1. UOW School of Business University of Wollongong Wollongong NSW Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12893

Reference48 articles.

1. Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?

2. Accounting Standards Board 2019 In Brief: A plain and simple overview of the AcSB Staff Research Update on Extractive Industries. Available at:https://www.frascanada.ca/en/acsb/news‐listings/extractive‐activities‐acsb‐staffs‐research‐update

3. Australasian Joint Ore Reserves Committee 2019 About. Available at:http://www.jorc.org/index.asp

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