Standard Setting for the Extractive Industries: A Critical Examination

Abstract

This study examines the players involved in the setting of an international accountingstandard for the extractive industries. Publicly available data is used to exposeconnections between key constituents involved in the process, to enhance understandingof how the international accounting standard setting process occurred, and to identifyfuture research possibilities.

Keywords

• Extractive industries
• international accounting standards
• standard setting.