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 na...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.展开更多
The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral ...The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.展开更多
文摘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.
文摘The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.