INVESTIGATION OF FURTHER ASSETS EVALUATION, COSTS AND REVENUES RECOGNITION IN THE PROCESS OF INVESTIGATION AND INDUSTRIAL OPERATIONS
Journal Title: Молодий вчений - Year 2017, Vol 3, Issue 43
Abstract
An analysis of existing national and international accounting and reporting standards that regulate the accounting of mining enterprises is carried out. Discrepancies in domestic and foreign legislative regulation of cost accounting during geological exploration of subsoil have been revealed. The analysis of peculiarities of accounting and recognition of incomes occurring during the research and industrial development of oil and gas fields is carried out. Recommendations to improve the assessment and accounting of costs for research and development were given. The issues on the of oil and gas revenues by joint ventures have been clarified.
Authors and Affiliations
T. Y. Kotskulich
Keywords
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