Digging for justice

Article Abstract:

A group of non-governmental agencies is calling for extractives industries IFRS (International Financial Reporting Standard) that will reflect the economic needs of the developing world. The campaigning organization Global Witness and its partners have made it clear in their report that they believe the data they request is not only vital to stakeholders in developing countries but would also make available critical information for managers within extractives industries and for analysts.

Mining & Extractive Industries, Mining, All Other Metal Ore Mining, METAL MINING, Ferroalloy Ores, Chemical & Fertilizer Minerals, Other Nonmetallic Mineral Mining and Quarrying, Mining industry, Environmental auditing, Mineral industry

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Value judgments

Article Abstract:

The practical implications of the International Financial Reporting Standards 3 (IFRS 3) and IAS 38 on business combinations and intangible assets are discussed. The cost approach, market transaction approach and income approach are the three ways of valuing the intangible assets.

Cost Accounting, Valuation, Intangible property, Intangible assets

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Digging deep

Article Abstract:

Conversion to International Financial Reporting Standards (IFRS) could pose challenges for companies. Preparing for IFRS is becoming critical shareholder communication issue for all companies impacted by the European Union IFRS regulation.

Product standards, safety, & recalls, Reporting & Disclosure, PRIMARY METAL INDUSTRIES, Standards, Metal industries, European Union, Accounting, Financial statements, Metal industry, Accounting procedures

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