يجب تسجيل الدخول أولا
The Critical Discussion of the IFRS 6 and Mineral Resources Exploration and Evaluation Cost
| المصدر: | مجلة الفنون والأدب وعلوم الإنسانيات والاجتماع |
|---|---|
| الناشر: | كلية الإمارات للعلوم التربوية |
| المؤلف الرئيسي: | Abdulrahman, Bazhar A. (Author) |
| مؤلفين آخرين: | Abdal, Kahi Ilham (Co-Author) |
| المجلد/العدد: | ع41 |
| محكمة: | نعم |
| الدولة: |
الإمارات |
| التاريخ الميلادي: |
2019
|
| الشهر: | أغسطس |
| الصفحات: | 401 - 417 |
| DOI: |
10.33193/JALHSS.41.25 |
| ISSN: |
2616-3810 |
| رقم MD: | 1005812 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | +HumanIndex |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
The aim of this paper is to emphasise the needs for international standard due to the importance of this sector. This paper also defines and discusses the cost methods of preproduction expenditure of mineral resources, as these methods treat the expenditure differently, which have been supported with examples from various companies. Additionally, the standard IFRS 6 has been critically discussed with the requirements, including good and bad examples of the apply manner for the IRFS6 by companies. Furthermore, the future development of IFRS 6 has been expected to improve in the next ten years to enhance the reporting of mineral resources because the disclosure will serve both firms and economies of the countries. So, the importance of the standard is to provide reliable, comparable and relevant financial information for various stakeholders. |
|---|---|
| ISSN: |
2616-3810 |
عناصر مشابهة
-
The Impact of Mandatory IFRS Adoption on the Cost of Equity Capital: Evidence from Jordan
بواسطة: حسان، شادي إبراهيم منشور: (2019) -
LEGAL ASPECTS OF THE CONTROL OVER MINERAL RESOURCES OF THE RED SEA
بواسطة: Al Sayari, Mohammad Saud منشور: (1973) -
The Relevance of IFRS Accounting Information: Evidence from a Pure IFRS Environment
بواسطة: أبو عليا، معز جميل منشور: (2024) -
An Evaluation of the Divergence and Convergence Linking the Saudi Organisation for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
بواسطة: Al Somali, Fatma منشور: (2011) -
The Problems and Clashes of the Shift towards IFRS in the Big Economies: India's Experience as a Model during the Period 2006-2020
بواسطة: Saidani, Mouhamed Said منشور: (2020)
