Accounting and taxation practices of selected mining exploration companies in South Africa
The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for...
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| Format: | Others |
| Language: | en |
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2011
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| Online Access: | http://hdl.handle.net/10500/4909 |