Бухгалтерский учет капитальных затрат на разведку и оценку минеральных ресурсов: современное состояние и развитие

Abstract

The article is devoted to the substantiation of the procedure for accounting for capital expenditures on exploration and evaluation of mineral resources for enterprises of the oil and gas and mining industries, taking into account existing practice and the requirements of IFRS. The existing methods of accounting for the costs of exploration and evaluation of mineral resources are considered and the use of the method of successful (successful) efforts is argued. The economic essence of assets for exploration and evaluation is disclosed on the basis of an analysis of existing approaches to this category, which are contained in legal documents of different countries. Inventory objects of tangible and intangible nature were identified as part of assets for exploration and appraisal, and they were also proposed to be recorded on account 08 “Investments in longterm assets” using a system of analytical subaccounts in the context of developed fields, places of their stay, license areas, separate inventory objects on the license area. A model for accounting costs for the exploration and evaluation of mineral resources for subsoil users is presented.