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L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive

Editor

Listed:
  • Richard, Jacques

Author

Listed:
  • Orellana Fuentes, Claudia Alejandra

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

Suggested Citation

  • Orellana Fuentes, Claudia Alejandra, 2014. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14676 edited by Richard, Jacques.
    • Handle: RePEc:dau:thesis:123456789/14676
    Note: dissertation
    as

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    More about this item

    Keywords

    Développement durable; Normes comptables internationales; Industrie extractive; Normalisation comptable; Rente des ressources; Evaluation des ressources minières;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources
    • L71 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Hydrocarbon Fuels

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