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Accounting for extractive industries : has IFRS 6 harmonised accounting practices by extractive industries? / by Hafez Abdo

By: Abdo, Hafez.
Series: Australian Accounting Review.Publisher: United Kingdom, Wiley-Blackwell, Edition: 26 (4), December 2016.Description: 346-359, 14 pages.Subject(s): International financial reporting standards | Financial reporting standards | Financial reporting | Extractive industriesOnline resources: Download from Online Journals Summary: Provides content analysis of 112 annual reports from upstream oil and gas companies around the world. Investigates the role of IFRS 6 in harmonising the accounting practices of extractive industries.
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Provides content analysis of 112 annual reports from upstream oil and gas companies around the world. Investigates the role of IFRS 6 in harmonising the accounting practices of extractive industries.

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