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| Author: | Luther, R. |
| Title: | The development of accounting regulation in the extractive industries: an international review |
| Journal: | International Journal of Accounting Education and Research
1996 : VOL. 31:1, p. 67-94 |
| Index terms: | ACCOUNTING EDUCATION ACCOUNTING REGULATIONS |
| Language: | eng |
| Abstract: | In view of economic significance of extractive industries, the special accounting issues raised, the wide range of accounting data that can be obtained, and the numerous calls over many years for standardization, there has been less regulation of their accounting than might have been expected. The development of accounting regulations and practices in the extractive industries in five countries is reviewed and salient issues are explored. The continuing international diversity is the result of the vested interests of large companies, technical accounting. |
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