The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities

Anna-Fani Constantatos, Dionysia Dionysiou, Richard Slack, Ioannis Tsalavoutas, Fanis Tsoligkas

Research output: Book/Report › Commissioned report

Access to Document

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title = "The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities",

author = "Anna-Fani Constantatos and Dionysia Dionysiou and Richard Slack and Ioannis Tsalavoutas and Fanis Tsoligkas",

year = "2021",

month = feb,

day = "24",

doi = "10.36399/gla.pubs.234937",

language = "English",

}

TY - BOOK

T1 - The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities

AU - Constantatos, Anna-Fani

AU - Dionysiou, Dionysia

AU - Slack, Richard

AU - Tsalavoutas, Ioannis

AU - Tsoligkas, Fanis

PY - 2021/2/24

Y1 - 2021/2/24

U2 - 10.36399/gla.pubs.234937

DO - 10.36399/gla.pubs.234937

M3 - Commissioned report

BT - The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities

ER -