Home  Journals  International Accounting  10(130) - 2009 October

Specific problems of book keeping in extracting branches and their regulation in IFRS

Available online: 12 November 2009

Subject Heading: Account problems

JEL Classification: 

The article considers main accounting problems of mining industry entities causing by specific of this industry and observes the solutions offering by IFRS.

Keywords: International einancial reporting standards (IFRS), accounting, financial statements, exploration of mineral resources, evaluation of mineral resources, exploration and evaluation assets, recognition, measurement

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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