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Showing 1 to 2 of 2 for “"IFRS 6"”.
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An institutional perspective on the timing of the adoption of accounting standards by large non-financial firms
… of the adoption of accounting standards since IFRS became mandatory for these firms in 2005. Findings are that early adoption is relatively unpopular but its extent varies across standards so that IFRS 6: Exploration for and evaluation of mineral assets, IFRS 8: Operating segments and the new …
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The quality of financial information in the extractive industries: a value relevance analysis
The extractive industry is characterized by high levels of risk and uncertainty. These attributes create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International …