Standard setting for the extractive industries: a critical examination

C. L. Cortese, University of Wollongong
H. J. Irvine, Queensland University of Technology
M. Kaidonis, University of Wollongong

Article comments

This article was originally published as Cortese, CL, Irvine, HJ & Kaidonis, M, Standard setting for the extractive industries: a critical examination, Australasian Accounting Business and Finance Journal, 1 (3), 2007, 1-11.

Abstract

This study examines the players involved in the setting of an international accounting standard for the extractive industries. Publicly available data is used to expose connections between key constituents involved in the process, to enhance understanding of how the international accounting standard setting process occurred, and to identify future research possibilities.