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About Lecture Notes On Wasting Assets - 000
The document discusses accounting for wasting assets related to exploration and extraction of mineral resources. It defines key terms like exploration and evaluation expenditures and assets. It discusses two main methods for accounting for exploration costs: successful efforts and full cost methods. It also addresses accounting for development costs, restoration costs, and depletion. PFRS 6 permits continued use of pre-existing accounting policies for exploration and evaluation assets. Depletion is calculated based on units extracted from the wasting asset.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 3 |
| Language: | English |
| Format: | |
| Price: | FREE |
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