Abstract:
The article reveals the shortcomings of the existing methodology for the analysis of mineral resources, due to the mixing in the accounting of two types of valuation within one group of long-term assets and the reflection of mineral resources in accounting and reporting only at the actual costs of their attraction. A method for analyzing the use of mineral resources is proposed, which is based on the use of a different composition of mineral resources, depending on the form of legal control (own, improper) and the type of their valuation (based on actual costs, current market value) for the corresponding direction of analysis, which makes it possible to eliminate distortions analysis results by refining the calculation of existing indicators and makes it possible to define new indicators. JEL: М41; CZU: 005.52:553.048.
Description:
РОМАНОВА, Ольга. Направления анализа и основные показатели использования минеральных ресурсов = Directions of Analysis and Main Indicators of Mineral Resources Use. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. – Chişinău: ASEM, 2020, pp. 277-286. ISBN 978-9975-75-989-2.
