Abstract
This study examines the players involved in the setting of an international accounting standard 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.
Keywords: extractive industries, international accounting standards, standard setting, IFRS, mining, process
How to Cite:
Cortese, C., Irvine, H. & Kaidonis, M., (2007) “Standard Setting for the Extractive Industries: A Critical Examination”, Australasian Accounting, Business and Finance Journal 1(3), 1-11. doi: https://doi.org/10.14453/aabfj.v1i3.1
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