Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective
This paper investigates the influence of accounting standards on financial reporting for companies in the extractive industry. In Turkey, listed firms have prepared their financial reports according to the International Accounting Standards and the International Financial Reporting Standards (IAS/IF...
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| Veröffentlicht in: | Australian accounting review 2012-03, Vol.22 (1), p.40-50 |
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| creator | Karapinar, Aydin Zaif, Figen Torun, Salih |
| description | This paper investigates the influence of accounting standards on financial reporting for companies in the extractive industry. In Turkey, listed firms have prepared their financial reports according to the International Accounting Standards and the International Financial Reporting Standards (IAS/IFRS) since 2005, as has the European Union. The aim of this study is to determine the degree of compliance with IFRS 6, comparing global and Turkish extractive entities. We find that the entities reporting in accordance with IFRS 6 in Turkey are more likely to fail to declare their accounting policies, whereas global companies are more likely to be compliant with IFRS 6. |
| doi_str_mv | 10.1111/j.1835-2561.2011.00157.x |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1035-6908 |
| ispartof | Australian accounting review, 2012-03, Vol.22 (1), p.40-50 |
| issn | 1035-6908 1835-2561 |
| language | eng |
| recordid | cdi_proquest_journals_929143752 |
| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete |
| subjects | Accounting policies Compliance Extractive industries IFRS 6 International accounting standards International Financial Reporting Standards Mining industry Studies |
| title | Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective |
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