Valuation of Mineral Resources in Selected Financial and Accounting Systems - Natural Resources

NR > Vol.5 No.9, July 2014

Natural Resources

Volume 5, Issue 9 (July 2014)

ISSN Print: 2158-706X ISSN Online: 2158-7086

Google-based Impact Factor: 0.96 Citations

Valuation of Mineral Resources in Selected Financial and Accounting Systems ()

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Download as PDF (Size: 897KB) PP. 496-506

DOI: 10.4236/nr.2014.59045 7,220 Downloads 9,411 Views Citations

Author(s)

Robert Uberman

Affiliation(s)

A.F. Modrzewski Kraków Academy, Kraków, Poland.

ABSTRACT

The paper presents reviews of fundamental issues regarding valuation methodologies of mineral deposits: 1) recommended by mineral industry standards; 2) used for disclosures in financial statements and 3) adopted in national statistics. A discussion of historical developments of various regulations is supplemented by characteristics of key valuation methods. Differences and similarities are analysed and compared to current practices. A special attention is given to certain distinctive issues which are not shared by most of other types of assets like inclusion of decommissioning and rehabilitation costs or consequences of long duration of investment phase.

KEYWORDS

Mineral Resources, Valuation, Accounting for Mineral Assets, Valuation Codes

Share and Cite:

Uberman, R. (2014) Valuation of Mineral Resources in Selected Financial and Accounting Systems. Natural Resources, 5, 496-506. doi: 10.4236/nr.2014.59045.

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