Tables index

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
  • Table 1. Scorecard of Different Companies, Illustrating it Usefulness. L = Low, M = Medium, M/L = Medium/Low, H = High, UK= Unknown. *Ørsted transformed its asset base to renewable
  • Table 2. Condensed Income Statement Under (A) Traditional Accounting (U.S. GAAP/IFRS) and (B) Sustainable Accounting (incorporating user cost and related adjustments)
  • Table 3. Illustrative Carbon Budget Depletion Schedule, Anglo American (Scope 1+2)