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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.

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.

Impact and interest:

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717 since deposited on 19 Mar 2008
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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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