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
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.