The Expenses Related to Exploration Works - Capital Expenditures or Operating Costs?

被引：0
|
作者：
Pawlowski, Stanislaw [1 ]
Kustra, Arkadiusz [1 ]
Koziel, Diana [1 ]
机构：
[1] AGH Akad Gorniczo Hutnicza, Wydzial Gornictwa & Geoinzynierii, Krakow, Poland
来源：
INZYNIERIA MINERALNA-JOURNAL OF THE POLISH MINERAL ENGINEERING SOCIETY | 2019年 / 01期
关键词：
geological-mining project; exploration works; capital expenditures; operational costs;
D O I：
10.29227/IM-2019-01-56
中图分类号：
TD [矿业工程];
学科分类号：
0819 ;
摘要：
The article presents the ways of accounting for expenditures related to exploration work. The methods of their valuation are presented and the accounting regulations based on IFRS 6, which relate to this type of expenditure, are indicated. Their financial treatment affects both assets and liabilities as well as revenues and costs of mining enterprises. The research carried out on exploration companies in South Africa, which is one of the largest markets of exploration companies in the world, was cited for support of the presented theses.
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页码：341 / 346
页数：6
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