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Развитие концепций учета затрат на разведку и оценку полезных ископаемых

Доступна онлайн: 21.06.2014

Рубрика: ПРОБЛЕМЫ. МНЕНИЯ. РЕШЕНИЯ

Страницы: 38-48

В статье проанализирован процесс исторического развития концепций бухгалтерского учета затрат на разведку и оценку полезных ископаемых. Авторами выделены основные исторические этапы развития данных концепций и изучена профессиональная литература, посвященная учету затрат на разведку и оценку полезных ископаемых каждого исторического этапа. Были определены сложившиеся концепции учета затрат на разведку и оценку полезных ископаемых.

Ключевые слова: история бухгалтерского учета, метод полных затрат, метод результативных затрат, учет в добывающей отрасли, поисковые затраты

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