Browsing Department of Financial Accounting by Author "Sturdy, Joline"

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Accounting and taxation practices of selected mining exploration companies in South Africa

Sturdy, Joline (2011-06)

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 ...
An analysis of the accounting practices of junior exploration companies in South Africa

Cronje, Christo J.; Sturdy, Joline (2014)

IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated ...

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