Part six is case analysis of financial reporting in extractive coal industry .

第六部分为煤炭采掘业财务报告案例分析。

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Part five is standard design of financial reporting in extractive coal industry .

第五部分为煤炭采掘业财务报告准则设计。

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Extractive coal industry has not its own disclosure norm of accounting information, only adheres to the common disclosure standards.

煤炭采掘业没有本行业的会计信息披露规范，只能遵循共同的披露规则。

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This has led to comparisons with Appalachia, which has also relied on a declining extractive industry (coal mining) and has suffered from high unemployment, poverty and a relatively unskilled workforce.

ECONOMIST: California's Central Valley

State environmental officials and coal region lawmakers are hoping that the state's newest extractive industry can help clean up a giant mess left by the last one.

WSJ: Pa. pushes drillers to frack with coal mine water