Эволюция бухгалтерского учета геологоразведочных работ

Т.В. Кожинова, Э.В. Васильева
2020 №1 (2020)  
In order to identify problems in the field of accounting costs of exploration enterprises, a periodization of the stages of formation of accounting in this type of activity was carried out. Typical business operations provided for by the chart of accounts of the corresponding periods are considered: from 1925 to 1932, from 1932 to 1958, 1958, in which the accounting features of exploration enterprises were first taken into account, 1959, 1985, 1991, from 2001 to present. The advantages and
more » ... advantages and disadvantages of the available accounting options are also described. Based on the analysis of the options, problems were identified in the field of cost accounting for exploration, as well as the need for specialized accounting in the study area was identified.
doi:10.34755/irok.2020.80.60.033 fatcat:nobp5yz3dfczfjxtfmm6z2f7xq