before exploration (IAS 38)
2) find an article about : before exploration (IAS 38)
3) write 200 words about it
4) at the end put the reference of the article
notice : please write it in simple vocabulary as simple as you can
http://www.diva-portal.org/smash/get/diva2:478518/FULLTEXT03.pdf
Reference:
Adere, E. (2011). Accounting for Oil and Gas: The effect of the gap between US GAAP and IFRS on Norwegian companies. http://www.diva-portal.org/smash/get/diva2:478518/FULLTEXT03.pdf. Retrieved 24 June 2016, from http://Accounting for Oil and Gas: The effect of the gap between US GAAP and IFRS on Norwegian companies
