Constantatos, A.-F., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234937).
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234937.pdf - Published Version 11MB |
Publisher's URL: https://doi.org/10.36399/gla.pubs.234937
Abstract
No abstract available.
| Item Type: | Research Reports or Papers (Project Report) |
|---|---|
| Additional Information: | The authors would like to thank the Adam Smith Observatory of Corporate Reporting Practices (https://www.gla.ac.uk/research/az/adamsmithobservatory/) and ACCA for providing the financial support for this project. |
| Status: | Published |
| Glasgow Author(s) Enlighten ID: | Tsalavoutas, Professor Yannis and Dionysiou, Dr Dionysia and Tsoligkas, Dr Fanis |
| Authors: | Constantatos, A.-F., Dionysiou, D., Slack, R., Tsalavoutas, I., and Tsoligkas, F. |
| College/School: | College of Social Sciences > Adam Smith Business School College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Publisher: | ACCA and Adam Smith Business School |
| Copyright Holders: | Copyright © 2021 Association of Chartered Certified Accountants |
| Publisher Policy: | Reproduced with the permission of the publisher |
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