Problems of Reflecting Information on Subsoil Assets in International Financial Reporting Standards
作者: Natalia Vladimirovna PashkevichTatiana Anatolyevna TarabarinovaEkaterina Ilinichna Golovina
刊名: Academy of Strategic Management Journal, 2018, Vol.17 (3)
来源数据库: Allied Business Academies
关键词: Subsoil UsageAvailable Mineral ReservesGeological Exploration ProcessCapitalizationAssetsMining Oil and Gas CompaniesGroundwater Extractio
原始语种摘要: The article covers to problems of evaluation of subsoil objects and reflecting information on mineral resources in financial reporting. Evaluation of the objects in the mineral resources sector depends on type of the legislative framework for the different stages of geological exploration process in International Financial Reporting Standard 6 (Exploration for and Evaluation of Mineral Resources), Russian Financial Standard, US GAAP and other normative documents. Capitalization of assets at oil, gas and groundwater producing companies is overviewed. It is proposed to capitalize costs associated with the stages of geological exploration process. Capitalization of assets related to subsoil use will allow enterprises of the mineral and raw materials complex to increase their real...
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  • assets 财产
  • resources 资源
  • capitalization 以大写字母开头
  • reporting 申报
  • attractiveness 吸引性
  • sector 
  • reserves 矿石埋臧量
  • mineral 矿物
  • costs 费用
  • capitalize 投资于