Determination of economic essence of mineral resources as objects of accounting

Abstract

Sustainable development of the Belarusian economy is impossible without balanced reproduction and use of mineral resources. However, the content of accounting and analytical information does not always correspond to the requirements of their effective control due to the lack of integrated development of the field of accounting. An integrated approach to the study of accounting issues of the field development, including the definition of objects of accounting requires, above all, clarifying the scientific terminology. In this regard, the economic substance of the concepts of "minerals", "stocks of minerals", "mineral resources" and "mineral raw materials” is investigated in the article. It is argued that the objects of accounting are mineral resources (stocks of minerals).