Abstract
Evaluation of the objects in the mineral resources sector depend on type of the legislative framework for the different stages of exploration process.
 The article covers to problems of legal and evaluation to objects of subsoil usage according to different stages of geological exploration in International Financial Reporting Standard 6 «Exploration for and Evaluation of Mineral Resources», Russian Financial Standard 24/2011 « Cost accounting of the mineral resources deployment», US GAAP and other normative documents.
 The results present the possibility of capitalizing mineral reserves as assets in mining oil and gas companies.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Environment. Technology. Resources. Proceedings of the International Scientific and Practical Conference
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
