New practice relevant reports
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
First published: 24 February 2021