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Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective

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  • Aydin Karapinar
  • Figen Zaif
  • Salih Torun

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  • Aydin Karapinar & Figen Zaif & Salih Torun, 2012. "Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective," Australian Accounting Review, CPA Australia, vol. 22(1), pages 40-50, March.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:1:p:40-50
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00157.x
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    References listed on IDEAS

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    1. Alp, Ali & Ustundag, Saim, 2009. "Financial reporting transformation: the experience of Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 680-699.
    2. Zeff, Stephen A., 2007. "Some obstacles to global financial reporting comparability and convergence at a high level of quality," The British Accounting Review, Elsevier, vol. 39(4), pages 290-302.
    3. Cortese, Corinne L. & Irvine, Helen J. & Kaidonis, Mary A., 2009. "Extractive industries accounting and economic consequences: Past, present and future," Accounting forum, Elsevier, vol. 33(1), pages 27-37.
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    Cited by:

    1. Teng Zhou & Jacqueline Birt & Michaela Rankin, 2015. "The value relevance of exploration and evaluation expenditures," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(3), pages 228-250, November.
    2. Cosmas Odo & Wilson Ani & Philip Obialor & David Ugwunta, 2016. "To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements?," Australian Accounting Review, CPA Australia, vol. 26(1), pages 34-44, March.
    3. Christa Van der Walt & Banele Dlamini & Danie P Schutte, 2023. "Exploring the Accounting Treatment of Exploration and Evaluation Activities in the Extraction Industry in South Africa and Australia," International Journal of Economics and Financial Issues, Econjournals, vol. 13(6), pages 30-34, November.

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