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
Similar articles
The financial strategy of the mining enterprise development in the conditions of uncertainty and risk
2011 Yu. V. Lyubek
Conceptual aspects of comparability between russian and foreign systems in estimating the mineral resources
2011 A. V. Kozlov, V. A. Stepanov, D. V. Kobryakov
The system of indicators concerning the potential, renewal and use of mineral resource base of Russia
2011 A. A. Fedchenko
Estimation of mining and chemical enterprises' strategic competitiveness by value-based management
2011 T. V. Ponomarenko, T. R. Kosovtseva