Article title: FEATURES OF ACCOUNTING SEARCH ASSETS IN THE EXPLORATION OF PLATINOIDS

Article author: Shatunova Galina Aleksandrovna, Arkhipova Natalia Anatolevna

Number of pages: 5

Contact mail: shatunova.ga@yandex.ru

Аbout the author:

Annotation:
The article deals with the issues of formation of expenses for evaluation and exploration of mineral deposits in the accounting and reporting of companies engaged in the extraction of platinum group metals. An approach is proposed to reflect the impairment of search assets recognized in the process of evaluation and exploration of mineral deposits in the accounting accounts. Proposals for amendments to the current standard PBU 24/2011 "Accounting for the development of natural resources", aimed at eliminating inconsistencies with the current accounting practice of PJSC MMC Norilsk Nickel, which produces solid minerals.