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.
References
- Международные стандарты финансовой отчетности. М., 1999.
- ED 6 «Exploration for and Evaluation of Mineral Resources» / International Accounting Standards Board. London. 2004.
- Survey of U.S. Petroleum Accounting Practices / Preicewaterhouse Coopers, USA. 2001.
Similar articles
The economic model of the choice of effective directions for gold mining company
2011 M. A. Revazov, N. V. Galieva, A. G. Tolmachev
Legal regulation of rights of property оn the geological information
2011 V. G. Belyakov, A. A. Fedchenko
Using of innovative technologies for achieving efficiency and enegry saving – the road to country energy security
2011 P. A. Kuligin
Condition, problems and prospects of innovation development of the mineral complex of the north and arctic regions of Russia
2011 V. A. Tsukerman