20220727-accounting-practices-in-the-extractive-industry

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20220727-accounting-practices-in-the-extractive-industry

Accounting for exploration and evaluation (E and E) costs is one of the last major unregulated by IFRS, despite extractive companies being a major part of several large stock markets, issues to remain largely including those of Australia, Canada and the United Kingdom.

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title: Accounting practices in the extractive industries

creator: Christian Stadler

creator: Christopher Nobes

subject: IAS 38 Intangible assets

subject: Accounting for fixed assets

subject: IFRS 6 Exploration for and evaluation of mineral resources

subject: Extractive industries

description: Accounting for exploration and evaluation (E and E) costs is one of the last major unregulated by IFRS, despite extractive companies being a major part of several large stock markets, issues to remain largely including those of Australia, Canada and the United Kingdom.

publisher: ICAEW

contributor: ICAEW Charitable Trust

date: 2022-07-27

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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