A black hole? Financial reporting for extractive industries is a minefield
Article Abstract:
There are a number of challenges associated with financial reporting for companies involved in extractive work. This issue is being addressed by the International Accounting Standards Committee. It is suggested that, at present, the introduction of market-value accounting for extractive industries is not practical.
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2001
Mining & Extractive Industries, Mining, Mining industry, Accounting and auditing
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2001
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China looks to changes in the rules
Article Abstract:
The publication of accounting standards by China's Ministry of Finance is discussed. The Basic Standard provides a conceptual structure for accounting in China.
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2000
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Standards, Accounting
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