文章基本信息

标题：The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development
本地全文：下载
作者：Tatiana Tyuleneva
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2017
卷号：21
页码：1-6
DOI：10.1051/e3sconf/20172104009
出版社：EDP Sciences
摘要：One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.