THE ACCOUNTING TREATMENT AND DISCLOSURES IN FINANCIAL STATEMENTS OF INFORMATION ON EXPLORATION AND EVALUATION OF MINERAL RESOURCES IN ACCORDANCE WITH IFRS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 4
Abstract
Theoretical issues of accounting and disclosures in financial statements of information about exploration and evaluation of mineral resources in accordance with International Financial Reporting Standards are studied in the article. Possible options for the application of accounting policies are considered.
Authors and Affiliations
Yu. V. Chuchuk
Keywords
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