Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?
Author:
Affiliation:
1. Nottingham Business School
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12106/fullpdf
Reference53 articles.
1. Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry;Bryant;Review of Accounting Studies,2003
2. Goodwill Impairment Testing Under IFRS: A False Impossible Shore?;Carlin;Pacific Accounting Review,2011
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