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The critical discussion of the IFRS 6 and mineral resources exploration and evaluation cost
Joint Authors
Abd al-Rahman, Bazhar A.
Abdal, Kahi Ilham
Source
Journal of Arts, Literature, Humanities and Social Sciences
Issue
Vol. 2019, Issue 41 (31 Aug. 2019), pp.401-417, 17 p.
Publisher
Emirates College for Education Sciences
Publication Date
2019-08-31
Country of Publication
United Arab Emirates
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The aim of this paper is to emphasise the needs for international standard due to the importance of this sector.
This paper also defines and discusses the cost methods of preproduction expenditure of mineral resources, as these methods treat the expenditure differently, which have been supported with examples from various companies.
Additionally, the standard IFRS 6 has been critically discussed with the requirements, including good and bad examples of the apply manner for the IRFS6 by companies.
Furthermore, the future development of IFRS 6 has been expected to improve in the next ten years to enhance the reporting of mineral resources because the disclosure will serve both firms and economies of the countries.
So, the importance of the standard is to provide reliable, comparable and relevant financial information for various stakeholders.
American Psychological Association (APA)
Abd al-Rahman, Bazhar A.& Abdal, Kahi Ilham. 2019. The critical discussion of the IFRS 6 and mineral resources exploration and evaluation cost. Journal of Arts, Literature, Humanities and Social Sciences،Vol. 2019, no. 41, pp.401-417.
https://search.emarefa.net/detail/BIM-1082703
Modern Language Association (MLA)
Abd al-Rahman, Bazhar A.& Abdal, Kahi Ilham. The critical discussion of the IFRS 6 and mineral resources exploration and evaluation cost. Journal of Arts, Literature, Humanities and Social Sciences No. 41 (Aug. 2019), pp.401-417.
https://search.emarefa.net/detail/BIM-1082703
American Medical Association (AMA)
Abd al-Rahman, Bazhar A.& Abdal, Kahi Ilham. The critical discussion of the IFRS 6 and mineral resources exploration and evaluation cost. Journal of Arts, Literature, Humanities and Social Sciences. 2019. Vol. 2019, no. 41, pp.401-417.
https://search.emarefa.net/detail/BIM-1082703
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 414-417
Record ID
BIM-1082703