{"title":"采掘活动会计方面的国际实践各不相同","authors":"Christian Stadler, Christopher Nobes","doi":"10.1080/00014788.2024.2381503","DOIUrl":null,"url":null,"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...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":2.0000,"publicationDate":"2024-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Varied international practice in accounting for extractive activities\",\"authors\":\"Christian Stadler, Christopher Nobes\",\"doi\":\"10.1080/00014788.2024.2381503\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":7054,\"journal\":{\"name\":\"Accounting and Business Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.0000,\"publicationDate\":\"2024-09-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting and Business Research\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/00014788.2024.2381503\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and Business Research","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/00014788.2024.2381503","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Varied international practice in accounting for extractive activities
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...
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.
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