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.
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