Evaluation and accounting of objects subsoil usage
Authors:
About authors
- 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.
References
- Коупленд Т. Стоимость компаний: оценка и управление / Т.Коупленд, Т.Коллер, Д.Муррин. М., 2000.
- Методические рекомендации по оценке стоимости бизнеса / Ю.В.Школьников, В.М.Рутгайзер, А.С.Галушка, М.А.Федотова. М., 2003.
- МСФО (IAS) 1. Представление финансовой от-четности М., 1999.
Similar articles
Economic efficiency reducing ore losses in pillars of level-chamber method operational at the Korobkovsky of the iron-ore deposit
2013 E. I. Boguslavskii, P. V. Korzhavykh
Trends in production of oil and reproduction mineral base oil in Russia and in the world
2013 A. A. Fedchenko, L. I. Iseeva