Home  Journals  International Accounting  5(155) - 2011 February

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

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

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