Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?
نویسندگان
چکیده
منابع مشابه
Accounting for Research and Productivity Growth Across Industries
What factors underlie industry differences in research intensity and productivity growth? We develop a multi-sector endogenous growth model allowing for industry specific parameters in the production functions for output and knowledge, and in consumer preferences. We find that long run industry differences in both productivity growth and R&D intensity mainly reflect differences in "technologica...
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Network industries lie at the heart of economy and society. They provide key infrastructures and technologies, and have deserved indeed special missions of general interest. Therefore, they used to be organized as publicly owned monopolistic entities, thus subject to administrative law and regulation. Nowadays, these industries are undergoing major economic transformations. From one side, they ...
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ژورنال
عنوان ژورنال: Australian Accounting Review
سال: 2016
ISSN: 1035-6908
DOI: 10.1111/auar.12106