FEATURES OF REGULATION ACCOUNTING AND RISK ANALYSIS IN ASSESSING THE VOLUME OF MINERAL RESERVES
Rubrics: RESEARCH
Abstract and keywords
Abstract (English):
The article deals with the problems associated with a reliable assessment of the volume of mineral reserves when placing them on the state balance sheet. Based on the study, the author concluded that the existing procedure of the Ministry of natural resources of Russia for assessing mineral reserves does not fully meet the interests of the state and the interests of economic entities.

Keywords:
mineral reserves, uncertainty of regulatory requirements, state balance sheet, risks, risk assessment
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