UDC 657

ACCOUNTING FOR SEARCH, EVALUATION AND EXPLORATION OF MINERAL RESOURCES

Aglyamova Liliya Fanisovna
Kazan Federal University
first-year student of a magistracy Institute of Economics and Finance

Abstract
The article discusses the key points of the Accounting Standard 24/2011 " Accounting for the development of natural resources " that mining companies apply from 2012. The author explains the concepts and types of exploration and evaluation expenditures, and the accounting of exploration and evaluation assets - accounting objects that arise from mining companies at the stage of exploration and evaluation of mineral resources.

Keywords: commercial viability, entity in connection with the search for mineral resources, impairment of assets, intangible exploration and evaluation asset, minerals, non-current assets, Tangible exploration and evaluation assets


Article reference:
Accounting for search, evaluation and exploration of mineral resources // Economics and innovations management. 2013. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2013/04/2111

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