The purpose of this research is to review the specific and problematic particularities regarding the evaluation and recognition of mineral resources in the Republic of Moldova, taking into account the references presented by the National Accounting Standards, the legislative framework related to the field and last but not least the particularities deriving from the method of mineral resources mining (open or closed). In this context, this article will briefly reflect those specific objectives related to the specifics of accounting for the entities that carry out mineral resource mining activity through the prism of: the notion of mineral resources; input costs of mineral resources; criteria for recognition of mineral resources. In conclusion, we will refer to the most important results with reference to the conditions, the criteria for the recognition of mineral resources, the way of their initial and subsequent evaluation, taking into account the particularities related to the open or closed mining of mineral resources.