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Exploration intensity, analysts' private information development and their forecast performance

Chen, Xiaomeng; Wright, Sue; Wu, Hai - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 77-107

Persistent link: https://www.econbiz.de/10011857677

Accounting for extractive industries : has IFRS 6 harmonised accounting practices by extractive industries?

Abdo, Hafez - In: Australian accounting review 26 (2016) 4, pp. 346-359

Persistent link: https://www.econbiz.de/10011661362

Accounting practices and regulations for extractive industries : a framework for harmonisation

Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180

Persistent link: https://www.econbiz.de/10014506460

International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS : Theory and Implementation Practice

Mazijk, Rogier van - 2015

This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the impact on the financial statements. Current literature...

Persistent link: https://www.econbiz.de/10013039375