Accounting develops in line with the development of society. The history of the development of accounting thought is divided into three periods: 4000 BC – 1300 AD, Year 1300 – 1850 AD, and 1850 AD until now. Each period made a significant contribution to the science of accounting. In the...

The extractive industry covers a wide range of activities, including the exploration, production and sale of non-renewable natural resources such as minerals, oil and natural gas. In general, these activities are characterized by a high degree of risk. There is a risk that exploration will not...