Evaluation and accounting of objects subsoil usage
Authors:
About authors
- Ph.D. associate professor National Mineral Resources University (Mining University)
Abstract
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.
Область исследования:
(Archived) Organizational and economic problems of innovative development of a mineral and raw complex
Funding:
None
References
- Coupland T., Coller T., Murrin D. Value of company : evaluation and management, Moscow , 2000, 576 p.
- Metodical recommendations for evaluation of business / U.V. Shkolnikov, V.M. Rutgaizer, A.S. Galushka, M.A. Fedotova. Moscow, 2003.
- IAS 1. Presentation of Financial Statement. Moscow , 1999.
Similar articles
Measures of stimulation of use of associated petroleum gas use
2013 V. P. Skobelina, I. S. Tremasova
Role G.N.Kuznetsov and A.A.Borisov in the development of modeling technigues in mining geomechanics
2013 V. A. Padukov
Trends in production of oil and reproduction mineral base oil in Russia and in the world
2013 A. A. Fedchenko, L. I. Iseeva