Adam Smith Observatory of Corporate Reporting Practices

We are very pleased to announce the publication of the first two practice relevant reports produced by members of the Adam Smith Observatory of Corporate Reporting Practices. Both studies have been co-funded with ACCA and speak directly to policy makers and regulators who call for evidence about the issues we examine.

The reports are:

• The capitalisation of intangibles debate: accounting for exploration and evaluation expenditure in extractive activities
• Climate change risk-related disclosures in extractive industries

Read the reports: Research activity and outputs 

 

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Further information: Ioannis.Tsalavoutas@glasgow.ac.uk

First published: 24 February 2021