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Ultima descărcare din IBN: 2023-12-08 14:51 |
Căutarea după subiecte similare conform CZU |
657.471.1:553.04 (1) |
Contabilitate (940) |
Geologie economică. Mineralogie (29) |
SM ISO690:2012 ŞEVCIUC, Tatiana. Unele particularități privind modul de contabilizare a costurilor aferente extragerii resurselor minerale. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 356-360. ISBN 978-9975-127-67-7. |
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Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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CZU: 657.471.1:553.04 | ||||||
Pag. 356-360 | ||||||
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In the specialized literature domestic costs accounting problems of extracting mineral resources is missing. Authors suggestions to solve the problem in question are presented in a summarized way, referring only to some aspects of accounting stripping costs, mineral resource extraction and re-cultivation of land, without considering the particularities of extracting the ore. It should be mentioned that some suggestions are dubious, since they are based on economically argumented support and neglect the basic principles of accounting. Therefore the article is ment to reflect the accounting for the costs of extraction of mineral resources, taking into account the peculiarities of ore extraction - open and/or closed extraction. |
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Cuvinte-cheie Costs extraction, Closed extraction, International Accounting Standards, Mineral Resources, Open extraction |
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