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The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities (2021)
Report

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.