Table 2. Condensed Income Statement Under (A) Traditional Accounting (U.S. GAAP/IFRS) and (B) Sustainable Accounting (incorporating user cost and related adjustments)

From

User Cost Accounting in Extractive Industries: A Value-Based Framework for Sustainable Income Measurement

Khaled Aldhaferi

Journal of Finance and Accounting. 2025, 13(2), 26-41 doi:10.12691/jfa-13-2-1