An analysis of the accounting practices of junior exploration companies in South Africa
IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated by the research problem, in inconsistent accounting practices among differen...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2014-10-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/233 |