Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry
In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2021-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2549 |