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T. A. Tarabarinova
T. A. Tarabarinova
G.V. Plekhanov Saint Petersburg Mining University
G.V. Plekhanov Saint Petersburg Mining University

Articles

Effective management in mineral resources complex and energy industry: approaches, tools and mechanisms
  • Date submitted
    2013-08-12
  • Date accepted
    2013-10-27
  • Date published
    2014-02-01

The definition of hedge accounting points in international financial reporting standards

Article preview

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).

How to cite: Tarabarinova T.A., Yakupova D.A. The definition of hedge accounting points in international financial reporting standards // Journal of Mining Institute. 2014. Vol. 208. p. 190.
Economics and management
  • Date submitted
    2013-01-13
  • Date accepted
    2013-03-27
  • Date published
    2013-07-01

Hydrocarbon exploration costs accounting (international practices)

Article preview

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.  

How to cite: Yakupova D.A., Tarabarinova T.A. Hydrocarbon exploration costs accounting (international practices) // Journal of Mining Institute. 2013. Vol. 206. p. 209.
Organizational and economic problems of innovative development of a mineral and raw complex
  • Date submitted
    2012-12-13
  • Date accepted
    2013-02-21
  • Date published
    2013-06-01

Evaluation and accounting of objects subsoil usage

Article preview

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.

How to cite: Tarabarinova T.A. Evaluation and accounting of objects subsoil usage // Journal of Mining Institute. 2013. Vol. 205. p. 263.
Effective use of mineral resources in Russia: current state, problems, institutions, prospects
  • Date submitted
    2012-08-19
  • Date accepted
    2012-10-28
  • Date published
    2013-02-01

Problems of evaluation according to objects of subsoil usage

Article preview

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.

How to cite: Tarabarinova T.A. Problems of evaluation according to objects of subsoil usage // Journal of Mining Institute. 2013. Vol. 201. p. 120.
Government regulation of subsurface resources management and reproduction of mineral raw material base of Russia
  • Date submitted
    2010-09-30
  • Date accepted
    2010-11-18
  • 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

Article preview

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 to cite: Tarabarinova T.A. 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. 2011. Vol. 191. p. 82.
Russia in the system of world economic relations and foreign experience in MBC a
  • Date submitted
    2007-12-23
  • Date accepted
    2008-02-01
  • Date published
    2008-06-01

Exploration and evaluation of mineral resources in international standards of financial reporting

Article preview

The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to all entities engaged in exploration for and evaluation of oil and gas and mineral resources. In the given paper exploration for and evaluation of mineral resources according to International Financial Reporting Standard (IFRS) are determined in a detailed way.

How to cite: Tarabarinova T.A. Exploration and evaluation of mineral resources in international standards of financial reporting // Journal of Mining Institute. 2008. Vol. 179. p. 258-261.
Improvement of the system of state management of subsoil use
  • Date submitted
    2004-08-29
  • Date accepted
    2004-09-25
  • Date published
    2005-03-01

Subsoil use license as an object of intangible assets in Russian and foreign practice

Article preview

The structure of intangible assets is presented. Special attention is paid to the right to use subsoil both in Russian and foreign practice. different points of view regarding the possibility of attributing the license for the right to use subsoil to the objects of intangible assets are considered.

How to cite: Tarabarinova T.A., Shvareva E.V. Subsoil use license as an object of intangible assets in Russian and foreign practice // Journal of Mining Institute. 2005. Vol. 161. p. 29-31.
Economics and management
  • Date submitted
    2001-09-06
  • Date accepted
    2001-10-18
  • Date published
    2002-04-01

Methods of accounting for inflation

Article preview

The article considers a number of problems associated with accounting and reporting under inflation conditions. The necessity of reflection of inflationary processes in accounting is substantiated, methods of bringing data for different periods of time into a comparable form and methods of revaluation of assets and liabilities items of the balance sheet by the inflation level used in the world practice are described. Particular attention is paid to accounting models in constant prices, current prices and the combined method. Possibilities of application of these methods under certain conditions are evaluated. The methods of adjusting the balance sheet and the profit and loss statement, provided by the current international standards of financial reporting, are disclosed. An analysis is given of domestic experience in reflecting inflation in accounting in comparison with the practice of revaluation in other countries, in particular the main methods of revaluation of balance sheet items used in Russia. The principles of inflation accounting in our country at the present stage are formulated, their efficiency is evaluated.

How to cite: Tarabarinova T.A., Polyakova E.V. Methods of accounting for inflation // Journal of Mining Institute. 2002. Vol. 152. p. 242-245.
Scientific and innovative cooperation
  • Date submitted
    2001-08-17
  • Date accepted
    2001-09-03
  • Date published
    2002-03-01

Economic, legal, and organizational foundations of the environmental management system

Article preview

The priority directions of socio-economic and organizational and legal policy in the sphere of regional management of natural resources are substantiated and highlighted. The unified principles of state management of natural resource complexes are adopted as a common methodological basis. The ways of improving the economic mechanism of regional nature management taking into account the combination of the interests of the federal center and the territories have been considered. A set of managerial tasks by the example of the Department of Natural Resources in the North-West region has been developed, the functions of the region in the sphere of management of the mineral resource complex have been singled out, and the tasks of development of the mineral resource base of the territory have been determined. The analysis of the existing system of taxation in the natural resources block is performed. The concept and mechanism of stimulating efficient development and use of mineral resources by taxes was proposed. The efficiency of financial, credit and tax mechanisms in the subsoil use was studied. Methodological recommendations on the creation of special incentive tax regimes for mining industries, taking into account their industry specifics, but on a unified methodological basis, are given.

How to cite: Soloveva E.A., Berezovsii P.V., Iseeva L.I., Nevskaya M.A., Tarabarinova T.A. Economic, legal, and organizational foundations of the environmental management system // Journal of Mining Institute. 2002. Vol. 151. p. 189-192.
Without section
  • Date submitted
    1991-09-08
  • Date accepted
    1991-11-11
  • Date published
    1992-03-01

Арендный подряд в геолого-разведочной экспедиции

Article preview

Преодоление монополии государственной, собственности, создание условий для свободной предпринимательской деятельности в конечном итоге прав едет к ускорению научно-технического прогресса во всех отраслях народного хозяйст­ ва, в том числе горной промышленности и геологоразведке ...

How to cite: Pakulina N.V., Tarabarinova T.A. // Journal of Mining Institute. 1992. Vol. 132. p. 63.
Without section
  • Date submitted
    1989-08-30
  • Date accepted
    1989-10-29
  • Date published
    1990-02-01

Новые условия оплаты труда в геолого-разведочной организации

Article preview

Экономическое развитие стран в решающей степени зависит от того, как стимулируется труд конкретного работника ...

How to cite: Tarabarinova T.A. // Journal of Mining Institute. 1990. Vol. 122. p. 50.
Without section
  • Date submitted
    1988-09-26
  • Date accepted
    1988-11-10
  • Date published
    1989-03-01

Методологические подходы к определению договорной цены на научно-техническую продукцию

Article preview

Важным звеном перестройки в науке, экономической основой ускорения научно-технического прогресса в народном хозяйстве является переход научно- исследовательских организаций, в том числе и организаций ...

How to cite: Podgorbunskaya N.V., Tarabarinova T.A. // Journal of Mining Institute. 1989. Vol. 120. p. 64.
Without section
  • Date submitted
    1986-11-07
  • Date accepted
    1987-01-08
  • Date published
    1987-05-01

Экономическая эффективность теплофикационного использования геотермальных ресурсов

Article preview

Топливно-энергетические комплексы на основе минерального сырья xapa к теризуются интенсивным материальным и энергетическим обменом с окружающей средой, что стимулирует поиски новых источников энергии ...

How to cite: Tarabarinova T.A., Sadovnikova E.I. // Journal of Mining Institute. 1987. Vol. 114. p. 20.
Without section
  • Date submitted
    1981-01-01
  • Date accepted
    1981-03-19
  • Date published
    1981-07-01

Обоснование критерия экономической эффективности извлечения петрогеотермальных ресурсов

Article preview

Тепловые ресурсы недр, исходя из геотермических, гидрогеологических и технологических условий их извлечения, можно разделить на гидротермаль­ные и петрогеотермальные ...

How to cite: Tarabarinova T.A. // Journal of Mining Institute. 1981. Vol. 90. p. 45.