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
Hauptverfasser:	Karapinar, Aydin, Zaif, Figen, Torun, Salih
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Compliance Extractive industries IFRS 6 International accounting standards International Financial Reporting Standards Mining industry Studies
Online-Zugang:	Volltext
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