Convergence matrix of IFRS methodology and SEEA for the recognition of mineral resources in the context of transitioning to a sustainable accounting and reporting …

I Golochalova - European Journal of Accounting, Finance and …, 2024 - ibn.idsi.md
The objective is to develop a Matrix of convergence indicators for the IFRS methodology and
the SEEA concept for the recognition of mineral resources in the financial statements, the …