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Outputs (4)

The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities (2021)
Report
Constantatos, A., Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2021). The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Association of Chartered Certified Accountants

This report looks at how exploration and evaluation (E&E) costs of new mineral or oil and gas reserves are reported in the financial statements of listed extractive companies. This is against a background of a general concern that intangibles are ina... Read More about The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities.

Climate Change Risk Related Disclosures in Extractive Industries (2021)
Report
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I., & soligkas, F. (2021). Climate Change Risk Related Disclosures in Extractive Industries. Association of Chartered Certified Accountants

Extractive industries (mining, oil and gas) are one of the sectors that are most exposed to changes that governments may be making in order that climate change can be restricted. This report looks at the annual reports of extractive companies around... Read More about Climate Change Risk Related Disclosures in Extractive Industries.