Standard setting for the extractive industries: a critical examination
Cortese, Corinne, Irvine, Helen J., & Kaidonis, Mary (2007) Standard setting for the extractive industries: a critical examination. The Australasian Accounting Business and Finance Journal, 1(3), pp. 1-10.
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Abstract
This study identifies the players involved in the international accounting standard setting process for the extractive industries. Publicly available data is used to expose connections between key constituents involved in the process, to enhance understanding of how the international accounting standard setting process occurred, and to identify future research possibilities.
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| ID Code: | 13046 |
|---|---|
| Item Type: | Journal Article |
| Additional Information: | The contents of this journal can be freely accessed online via the journal's web page (see hypertext link). |
| Additional URLs: | |
| Keywords: | extractive industries, international accounting standards, standard setting |
| ISSN: | 1834-2000 |
| Subjects: | Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > International Accounting (150104) Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103) |
| Divisions: | Current > QUT Faculties and Divisions > QUT Business School |
| Copyright Owner: | Copyright 2007 (please consult author) |
| Deposited On: | 19 Mar 2008 |
| Last Modified: | 29 Feb 2012 23:42 |
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