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The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada
作者姓名:Min  Weit
摘    要:


The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada
Min Weit.The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada[J].Journal of Modern Accounting and Auditing,2006,2(4):7-9.
Abstract:In view of the economic significance of extractive industries, the special accounting issues raised, and the numerous calls over many years for standardization, there has been less regulation of their accounting than as expected. The development of accounting regulations and practices in the extractive industries in 3 countries is reviewed, which are Australia, South Africa and Canada.
Keywords:accounting regulation  extractive industry accounting  international accounting
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