Stephen Kean

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

  • University of Auckland Business School

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Factors Affecting the Value-Relevance of Capitalized Exploration and Evaluation Expenditures Under IFRS 6

Number of pages: 34 Posted: 12 Aug 2019
Andrew Ferguson, Stephen Kean and Gabriel Pundrich
Department of Accounting, UTS, University of Auckland Business School and University of Florida
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Abstract:

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IFRS 6, intangible assets, value relevance, extractive activities