Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The need of professional judgement of the accountant in accounting assets exploration and evaluation of mineral resources
Available online: 7 February 2011 Subject Heading: REFORMING OF ACCOUNTING JEL Classification:
In the Russian system of accounting there is not the standard, which regulates an order of the account in one of the sectors of economy of Russia - extracting branches. In this connection, at formation of a registration policy regarding the account of expenses on enterprise natural resources development use IFRS 6. In article offers on perfection of a registration policy concerning formation of the information on actives of investigation and an estimation of minerals in the conditions of uncertainty of norms of the International standards are stated. Keywords: professional accounting judgment, the accounting of minerals, assets exploration and evaluation, IFRS 6 |
ISSN 2311-9381 (Online)
|
|