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Regarding The Accounting Policy And Treatment Prescribed By The Iasb For The Evaluation And Exploring Actives

Author

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  • Neamtu Horia
  • Teiusan Sorin-Ciprian

Abstract

ational Accounting Standards Board considered the elaboration of a norm regarding the extraction industries, so as to standardize worldwide the accounting practices from this sector, a productive activity which became applicable (in the year of 2004) by the outcome of IFRS 6 “Exploration for and Evaluation of Mineral Resources†. Through the present paper, we focused on this international financial reporting standard, underlining the accounting treatment and policy, established by the international organism of accounting standardizing (IASB) for the evaluation and exploration actives from the extraction industries (mining, oil and natural gas extraction).

Suggested Citation

  • Neamtu Horia & Teiusan Sorin-Ciprian, 2007. "Regarding The Accounting Policy And Treatment Prescribed By The Iasb For The Evaluation And Exploring Actives," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-30.
  • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:30
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    More about this item

    Keywords

    evaluation and exploring actives; accounting policy and treatment; IFRS 6.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F00 - International Economics - - General - - - General

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