Impairment of costs for exploration And for evaluation of mineral resources Impairment of costs for exploration And for evaluation of mineral resources In international financial reporting standards in international financial reporting standards
Authors:
About authors
- Saint Petersburg State Mining Institute (Technical University)
Abstract
The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to companies engaged in exploration for and evaluation of oil and gas and mineral resources. The article covers to problems of impairment of these assets.
Область исследования:
(Archived) Government regulation of subsurface resources management and reproduction of mineral raw material base of Russia
Funding:
None
Similar articles
Economic estimation of natural resources as condition of development of market relations in nature management sphere
2011 V. N. Volovich
Condition, problems and prospects of innovation development of the mineral complex of the north and arctic regions of Russia
2011 V. A. Tsukerman
The system of indicators concerning the potential, renewal and use of mineral resource base of Russia
2011 A. A. Fedchenko