The accounting valuation of reserves and resources of companies in the extractive industry
Identifieur interne : 000089 ( Main/Exploration ); précédent : 000088; suivant : 000090The accounting valuation of reserves and resources of companies in the extractive industry
Auteurs : Claudia Alejandra Orellana Fuentes [France]Source :
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- topic : Développement durable.
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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.
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resources</term><term>Extractive industry</term><term>Resource rents</term><term>Sustainable development</term></keywords><keywords scheme="mix" xml:lang="es"><term>Desarrollo sustentable</term><term>Evaluación contable</term><term>Ifrs 6</term><term>Industria de extracción</term><term>Normalización contable</term><term>Renta de los recursos</term></keywords><keywords scheme="mix" xml:lang="fr"><term>Développement soutenable</term><term>Industrie extractive</term><term>Normalisation comptable</term><term>Rente de ressources</term><term>Évaluation des ressources minières</term></keywords><keywords scheme="Wicri" type="topic" xml:lang="fr"><term>Développement durable</term></keywords></textClass></profileDesc></teiHeader><front><div type="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. 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