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COST ACCOUNTING FOR NATURAL RESOURCES DEVELOPMENT

Journal: Synergy of Science (Vol.11, No. 1)

Publication Date:

Authors : ;

Page : 0-0

Keywords : natural resources; search; commercial expediency; long-term assets; costs; recognition; depletion; devaluation.;

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Abstract

This article is a review of Russian Accounting Standard 24/2011 «Cost accounting for natural resources development», approved by the order of Ministry of Finance of Russian Federation № 125н from 06.10.2011. The review includes information about recognition of costs in search for natural resources, evaluation of assets and further stop of their recognition.

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Last modified: 2017-05-20 06:02:34