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T. A. Tarabarinova
T. A. Tarabarinova
Saint Petersburg State Mining Institute (Technical University)
Saint Petersburg State Mining Institute (Technical University)
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Articles

Effective management in mineral resources complex and energy industry: approaches, tools and mechanisms
  • Date submitted
    2016-10-24
  • Date published
    2014-02-01

The definition of hedge accounting points in international financial reporting standards

Hedging is an integral part of the activities of oil and gas, mining and metallurgical companies. The article covers to problems of hedging according to International Financial Reporting Standard IFRS 6 «Financial instruments»: object of the hedge accounting (Hedged Item and Hedged Instrument), types of hedging relationships (Fair value hedge, Cash flow hedge, Hedge of a net investment in a foreign operation).

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T. A. Tarabarinova, D. A. Yakupova (2014) The definition of hedge accounting points in international financial reporting standards. Journal of Mining Institute. Vol 208. p. 190.
  • Date submitted
    2016-10-27
  • Date published
    2013-07-01

Hydrocarbon exploration costs accounting (international practices)

The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to companies engaged in exploration for and evaluation of oil and gas and mineral resources. The article covers to problems of impairment of these assets. How ever for oil and gas industry is the most popular are USA and Britain standards of financial accounting (GAAP USA and GAAP UK). The article concerns questions of capitalization of expenses for exploration and evaluation of mineral resources of comparison according to the IFRS and GAAP USA.  

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D. A. Yakupova, T. A. Tarabarinova (2013) Hydrocarbon exploration costs accounting (international practices). Journal of Mining Institute. Vol 206. p. 209.
Organizational and economic problems of innovative development of a mineral and raw complex
  • Date submitted
    2016-10-31
  • Date published
    2013-06-01

Evaluation and accounting of objects subsoil usage

The article covers problems of evaluation and account of objects of subsoil usage according to different methods of business estimating: cost method, comparative method, revenues method. There is a conclusion that deficiency of such important active as reserves of mineral resources in statement of financial position doesn’t give an objective evaluation of mining company’s market value.

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T. A. Tarabarinova (2013) Evaluation and accounting of objects subsoil usage. Journal of Mining Institute. Vol 205. p. 263.
Effective use of mineral resources in Russia: current state, problems, institutions, prospects
  • Date submitted
    2016-11-09
  • Date published
    2013-02-01

Problems of evaluation according to objects of subsoil usage

The article covers to problems of evaluation of objects of subsoil usage according to different stages of geological exploration in International Financial Reporting Standard 6 «Exploration for and Evaluation of Mineral Resources» and Russian Accounting Standard 24/2011.

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T. A. Tarabarinova (2013) Problems of evaluation according to objects of subsoil usage. Journal of Mining Institute. Vol 201. p. 120.
Government regulation of subsurface resources management and reproduction of mineral raw material base of Russia
  • Date submitted
    2016-12-02
  • Date published
    2011-03-01

Impairment of costs for exploration And for evaluation of mineral resources Impairment of costs for exploration And for evaluation of mineral resources In international financial reporting standards in international financial reporting standards

The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to companies engaged in exploration for and evaluation of oil and gas and mineral resources. The article covers to problems of impairment of these assets.

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T. A. Tarabarinova (2011) Impairment of costs for exploration And for evaluation of mineral resources Impairment of costs for exploration And for evaluation of mineral resources In international financial reporting standards in international financial reporting standards. Journal of Mining Institute. Vol 191. p. 82.