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Vol 205
Pages:
263
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RUS

Evaluation and accounting of objects subsoil usage

Authors:
T. A. Tarabarinova
About authors
  • National Mineral Resources University (Mining University)
Date submitted:
2012-12-13
Date accepted:
2013-02-21
Date published:
2013-12-23

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.

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References

  1. Коупленд Т. Стоимость компаний: оценка и управление / Т.Коупленд, Т.Коллер, Д.Муррин. М., 2000.
  2. Методические рекомендации по оценке стоимости бизнеса / Ю.В.Школьников, В.М.Рутгайзер, А.С.Галушка, М.А.Федотова. М., 2003.
  3. МСФО (IAS) 1. Представление финансовой от-четности М., 1999.

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