ACCOUNTING OF MINERAL RESOURCES: PROBLEMS AND DIRECTIJNS OF IMPROVEMENT
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Abstract
Mineral resources are strategically crucial resources of any country. Therefore, their rational use is an important strand in public policy. The information basis for making efficient managerial decisions at extractive industries enterprises is composed of accounting data. The article considers the problems in accounting mineral resources at enterprises – users of subsurface resources, determined by specific nature of the industry, necessity of harmonization with IFRS and requirements of sustainable development.
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References
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