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- W2385097625 abstract "This paper samples listed companies of coal,metal mining and oil and gas industries in UK and Australia and classifies as IASB group,does U.S and Canada as FASB group and China as China group,then compares the differences of recognition and measurement liabilities of asset retirement obligations(ARO) within IASB,FASB and China sample by industries.Except that companies of oil and gas industry are geared to international counterparts,enterprises of coal and metal mining industry lack of recognition ARO liabilities seriously and underestimate provision for ARO.The results show that the problems of ARO-related accounting standards,insufficient strength of investor protection and environmental regulation in China restrict the recognition of ARO liabilities and ones of environmental regulation further impacts on provision for ARO." @default.
- W2385097625 created "2016-06-24" @default.
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- W2385097625 date "2012-01-01" @default.
- W2385097625 modified "2023-09-24" @default.
- W2385097625 title "An International Comparative Research on Liabilities Recognization and Provision of Asset Retirement Obligations for Extractive Industry Enterprises" @default.
- W2385097625 hasPublicationYear "2012" @default.
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