Analyzed is the order of recognizing and reflecting mineral reserves/resources geological exploration, evaluation and development costs established in the RF which are materially contributing to general expenses of mining enterprises. Systematized are the issues requiring further scientific investigations and methodical solution in the area of determination of the technique of accounting for prospecting, evaluation and development of mineral deposits. Based on the world experience a proposal has been put forth to refer these costs to intangible assets of mining production units. The methodical approaches for determination of value and booking of intangible assets data have been developed to be applied in economic activities of mining enterprises.
In this article author analyzed modern condition of Russian source of raw and mineral materials of uranium, its extraction and processing. Stated the values of perspectives in elimination of deficit of natural uranium for needs of nuclear energetic industry. The main directions of geological exploration to localize ore occurrences and search for new uranium deposits in Russia are proposed.
