Title:	Accounting for Extractive Industries: Has IFRS 6 HarmonisedAccounting Practices by Extractive Industries?
Authors:	Abdo, Hafez
Keywords:	Accounting for Extractive Industries:
Issue Date:	2007
Description:	This paper, through content analysis of annual reports of 122 upstream oil and gas companies from around the world, investigates the role of IFRS 6 in harmonizing extractive industries’ accounting practices. Our analysis identifies seven types of company, which differ in their compliance with IFRS 6. Hence, we conclude that IFRS 6 has had some success in harmonizing accounting treatments of exploration and evaluation expense but that this success is limited and more needs to be done to achieve wider harmonization for the extractive industries.
URI:	http://196.189.45.87:8080/handle/123456789/105418
Appears in Collections:	Accounting and Finance

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