. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6 …, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method … industries entities and coalitions covertly influenced the IASB to secure their own ends and ensure that the status quo was …

, annual reports, company websites, and IASC/IASB pronouncements, is used to make connections between the key plays involved in … of power is used to explain the community of interests that developed between the IASC/IASB and extractive industries …

Accounting Standards Board (IASB) embarked on its extractive industries project in 1998, it attempted to create uniform … accounting practices. An archival study of constituent responses to the IASB?s Issues Paper revealed that the economic … consequences argument was relied upon again to argue for retaining choice. The IASB?s international accounting standard, IFRS 6 …

". The results show that the IASB has not changed its position on the key issues of the project despite opposition from …