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Extractive industry financial accounting : where to from here?

Wise, Trevor 2010, Extractive industry financial accounting : where to from here?, International review of business research papers, vol. 6, no. 5, Special Issue, pp. 98-109.

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Title Extractive industry financial accounting : where to from here?
Author(s) Wise, Trevor
Journal name International review of business research papers
Volume number 6
Issue number 5
Season Special Issue
Start page 98
End page 109
Total pages 12
Publisher World Business Institute
Place of publication Melbourne, Vic.
Publication date 2010-10
ISSN 1832-9543
1837-5685
Summary By far the most important, difficult and complex policy issue to resolve in the context of the extractive industry concerns the accounting for preproduction costs and mineral reserves, and the disclosure of relevant supplementary data about them. The accounting profession has been unable to settle this particular issue, except in the most contrived of senses. Indeed, many consider the issue to be unresolvable. This paper focuses on the primary financial statements and proposes a partial solution to the issue. The Proposed Method describes a set of new procedures and primary financial statements that are intended to be more serviceable and possess greater predictive power than is currently the case.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 150103 Financial Accounting
Socio Economic Objective 840299 Primary Mining and Extraction of Mineral Resources not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2010, World Business Institute
Persistent URL http://hdl.handle.net/10536/DRO/DU:30032619

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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