Permissive and Uninformative Reporting of Clean-Up Costs

R. G. Walker

Chapter 8 in Contemporary Issues in Mining, 2012, pp 143-157 from Palgrave Macmillan

Abstract: Abstract An issues paper produced by the International Accounting Standards Committee (IASC) observed that prior to the early 1970s, ‘future removal and restoration costs were typically ignored in the extractive industries’ (IASC 2000, paragraph 8.18).

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-02580-7_9

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DOI: 10.1057/9781137025807_9

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