| Articolul precedent |
| Articolul urmator |
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| Ultima descărcare din IBN: 2022-04-22 19:06 |
 SM ISO690:2012ЖИДКОВА, В.. Современные проблемы учета разведки и оценки запасов полезных ископаемых в Украине. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 20. ISBN 978-9975-142-57-1. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019 | ||||||
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Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" Chisinău, Moldova, 1-2 noiembrie 2019 | ||||||
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This article focuses on the analysis of Ukrainian legislation in the extractive industry. The main economic and legal problems of the use of mineral resources in Ukraine are highlighted. The features of accounting for exploration and evaluation of mineral reserves, problems of recognition and valuation of assets are considered. . Features of disclosure of information on mineral exploration and evaluation are reflected in the application of IFRS 6 "Exploration and evaluation of mineral reserves", as well as P (C) BU 33 "Exploration costs of mineral reserves". The modern methods of cost accounting in mining enterprises are analyzed. Systematized issues requiring scientific research and methodological solutions in the field of determining the method of accounting for exploration and evaluation of mineral deposits. |
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| Cuvinte-cheie exploration and evaluation of minerals, assets of mining enterprises, intangible assets, problems of applying IFRS |
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