BernheimV1, Hal, Corpus, bibRecord, 000148

The accounting valuation of reserves and resources of companies in the extractive industry

Identifieur interne : 000148 ( Hal/Corpus ); précédent : 000147; suivant : 000149

The accounting valuation of reserves and resources of companies in the extractive industry

Auteurs : Claudia Alejandra Orellana Fuentes

Source :

RBID : Hal:tel-01021539

Descripteurs français

mix :
- Développement soutenable, Industrie extractive, Normalisation comptable, Rente de ressources, Évaluation des ressources minières.

English descriptors

mix :
- Accounting standardisation, Evaluation of mineral resources, Extractive industry, Resource rents, Sustainable development.

Abstract

This research contributes to the problem of economic and accounting valuation of the assets reserves and resources in the extractive industry. It aims to answer the following question: What are the economic values of reserves and resources that are recognized by corporate accounting and what are, in cas of a choice between several types of values, the reasons for these choices? It shows in the first part there is only partial matching between economic values and accounting values that favors neoclassical economic theory. It shows, in the second part, that different accounting methods coexist in the six countries studied, taking int consideration the interests of majors and juniors companies in this industry. The third part of the thesis analyzes the IASB's standard-setting process and underlines the influence of the majors power and the indirect influence of the juniors. This thesis is a continuation of research in critical accounting.

Url:

https://tel.archives-ouvertes.fr/tel-01021539

Links to Exploration step

Hal:tel-01021539

Le document en format XML

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<title xml:lang="fr">L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive</title>
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                <term xml:lang="en">Resource rents</term>
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            <abstract xml:lang="en">This research contributes to the problem of economic and accounting valuation of the assets reserves and resources in the extractive industry. It aims to answer the following question: What are the economic values of reserves and resources that are recognized by corporate accounting and what are, in cas of a choice between several types of values, the reasons for these choices? It shows in the first part there is only partial matching between economic values and accounting values that favors neoclassical economic theory. It shows, in the second part, that different accounting methods coexist in the six countries studied, taking int consideration the interests of majors and juniors companies in this industry. The third part of the thesis analyzes the IASB's standard-setting process and underlines the influence of the majors power and the indirect influence of the juniors. This thesis is a continuation of research in critical accounting.</abstract>
            <abstract xml:lang="es">Esta investigación aporta una contribución a la problemática de la evaluación económica y contable de los activos reservas y recursos de la industria de extracción. Su objetivo es responder a la siguiente pregunta: ¿Cuáles son los valores económicos de las reservas y los recursos que son reconocidos por la contabilidad de empresas y cuáles son, en el caso de escoger entre varios tipos de valores , las razones de estas decisiones?  En la primera parte se demuestra que sólo hay correspondencia parcial entre los valores económicos y los valores de contables, lo que favorece la teoría económica neoclásica. En la segunda parte se demuestra que diversos métodos de contabilidad coexisten en los seis países estudiados tomando en cuenta los intereses de las empresas majors y las empresas juniors de esta industria. La tercera parte de la tesis analiza el proceso de normalización del IASB y subraya la influencia del poder de las grandes multinacionales y la influencia indirecta de los juniors. Esta tesis es una continuación de la investigación en contabilidad crítica.</abstract>
            <abstract xml:lang="fr">Cette recherche apporte une contribution à la problématique de l'évaluation économique et comptable des actifs de réserves et de ressources de l'industrie extractive. Elle vise à répondre à la question suivante: Quelles sont les valeurs économiques des réserves et des ressources qui sont appréhendées par la comptabilité d'entreprise et quelles sont, en cas de choix entre plusieurs types de valeurs, les raisons de ces choix?Elle montre dans sa première partie qu'il n'existe qu'une correspondance partielle entre les valeurs économiques et les valeurs comptables, ce qui privilégie la théorie économique néoclassique. Elle montre dans sa deuxième partie que diverses méthodes comptables cohabitent au sein des six pays étudiés en considération des intérêts des entreprises majors et juniors de cette industrie. La troisième partie de la thèse analyse le processus de normalisation de l'IASB et souligne l'influence du pouvoir des majors et l'influence indirecte exercée par les juniors. Cette thèse s'inscrit dans le prolongement de la recherche en comptabilité critique.</abstract>
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The accounting valuation of reserves and resources of companies in the extractive industry

The accounting valuation of reserves and resources of companies in the extractive industry

Source :

Descripteurs français

English descriptors

Abstract

Links to Exploration step

Le document en format XML

Pour manipuler ce document sous Unix (Dilib)

Pour mettre un lien sur cette page dans le réseau Wicri