E-viri
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Saban, Metin
International journal of management economics and business, 01/2016, Letnik: 12, Številka: 30Journal Article
Surface mining (open pit) is the predominant type exploitation method worldwide mining industry and the waste removal (stripping) is important activity. The International Accounting Standard Board (IASB) was issued "IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine" that was developed by the IFRS Interpretations Committee. The interpretation was issued in response to the current different practices in accounting for stripping costs in the surface mining entities. The same interpretation has also been published by Public Oversight, Accounting and Auditing Standards Authority in Turkey as "TFRS Interpretation 20". With the execution of IFRIC 20 and TFRS Interpretation 20, many mining companies may have to change their accounting policies in respect of stripping costs. The interpretation only applies to stripping costs incurred during the production phase. The aim of this study is to shed light on the problems on accounting and reporting of the stripping costs in the surface mining entities according to IFRS and TFRS.
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Vnos na polico
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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in: SICRIS
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