We investigate whether the comparability of the financial statements change following the switch from International Financial Reporting Standards (IFRS) in substance (the content of IFRS) to IFRS in substance and form (IFRS as issued by the IASB). Therefore, while the substance of the accounting...

Purpose: This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation...