Unele particularități privind modul de contabilizare a costurilor aferente extragerii resurselor minerale

Abstract

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 ments 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. CZU: 657.471.1:553.04.