Минеральные ресурсы в системе бухгалтерского учета и отчетности

Abstract

The object of the study are mineral resources (mineral reserves). The choice of the object of study is due to the relevance of the issues of reflection in the accounting and reporting of information about mineral resources, their insufficient development and practical significance in modern conditions. Among the methods used in the study, the authors identify synthesis, analysis, comparison, logical generalization, the conclusion by analogy, classification, grouping, etc. For accounting of natural capital use and organization's activities indicators connection, the article proposes a new dual model of accounting and reflection in accounting (financial) statements of mineral resources, which allows to present information on natural capital to interested users in two aspects: the cost of attracting mineral resources and economic potential of used mineral resources, which will eliminate the distortion of the information provided and provide information basis for relevant areas of analysis. CZU: 657.4:553.04(476) ; JEL: М41.