Deakin University
Browse

Extractive industry financial accounting : where to from here?

journal contribution
posted on 2010-10-01, 00:00 authored by Trevor Wise
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.

History

Journal

International review of business research papers

Volume

6

Issue

5

Season

Special Issue

Pagination

98 - 109

Publisher

World Business Institute

Location

Melbourne, Vic.

ISSN

1837-5685

eISSN

1832-9543

Language

eng

Notes

Reproduced with the kind permission of the copyright owner.

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2010, World Business Institute

Usage metrics

    Research Publications

    Categories

    No categories selected

    Keywords

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC