Refer to the history and rationale for the introduction by the IASB of an international accounting standard for the mining and extractive industry discussed in Cortese, C. et al. (2010)*, explore what possible impacts have interested lobby groups or interests had on the standard.

(*Cortese, C. et al. 2010, Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries, Accounting Forum, 34, pp. 76-88)