| The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada |
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| 引用本文： | Min Weit. The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada[J]. 现代会计与审计, 2006, 2(4): 7-9 |
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| 作者姓名： | Min Weit |
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| 摘 要： |
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The Development of Accounting Regulation in Extractive Industries in Australia, South Africa and Canada |
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| 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. |
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| Keywords: | accounting regulation extractive industry accounting international accounting |
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