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.
Similar articles
Determination of the effectiveness of the use of shock machines for hard rock mining
2013 S. A. Tolstunov, A. V. Polovinko
Role G.N.Kuznetsov and A.A.Borisov in the development of modeling technigues in mining geomechanics
2013 V. A. Padukov
Classification and methods of the accounting of investment risks of oil and gas projects
2013 O. A. Marinina