L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive

Claudia Alejandra Orellana Fuentes

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: This research contributes to the problem of economic and accounting valuation of the assets reserves and resources in the extractive industry. It aims to answer the following question: What are the economic values of reserves and resources that are recognized by corporate accounting and what are, in cas of a choice between several types of values, the reasons for these choices? It shows in the first part there is only partial matching between economic values and accounting values that favors neoclassical economic theory. It shows, in the second part, that different accounting methods coexist in the six countries studied, taking int consideration the interests of majors and juniors companies in this industry. The third part of the thesis analyzes the IASB's standard-setting process and underlines the influence of the majors power and the indirect influence of the juniors. This thesis is a continuation of research in critical accounting

Keywords: Développement durable; Normes comptables internationales; Industrie extractive; Normalisation comptable; Rente des ressources; Evaluation des ressources minières (search for similar items in EconPapers)
JEL-codes: L71 L72 M41 (search for similar items in EconPapers)
Date: 2014 Written 2014
Note: dissertation
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