Priznavanje i mjerenje mineralnih resursa prema međunarodnim standardima financijskog izvještavanja

master's thesis

• Title (english): Exploration for and evaluation of mineral resources
• Author: Marija-Mia Petrić
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Posljednjih godina međunarodni standardi financijskog izvještavanja uključuju i standarde za
posebne djelatnost institucija poput banaka, osiguranja, poljoprivrednika. Jedan od njih je i
MSFI 6 – Istraživanje i procjena mineralnih resursa, karakterističan za ekstraktivnu
industriju. Kako su te aktivnosti značajne za pojedina društva, koja generiraju velike količine
novca, nameće se pitanje računovodstvenog tretmana ovih izdataka. Pod mineralnim
resursima podrazumijevamo: minerale, naftu, plin i druge slične neobnovljive resurse. U
posljednjih nekoliko desetljeća za njima konstantno raste potražnja kao posljedica povećanja
populacije i zahtjeva za potrošnjom. Primarni cilj ovog rada je osvrt na djelokrug standarda,
mjerenje izdataka prilikom i nakon priznavanja, no pažnja će biti usmjerena i na probleme
njegove primjene te daljnji razvoj.

Abstract (english)

In recent years, the international financial reporting standards include standards for specific
activities of institutions such as banks, insurance, farmers. One of them is the IFRS 6 -
Exploration for and Evaluation of Mineral Resources, characteristic for the extractive
industry. Since these activities are important for individual companies, which generate large
amounts of money, the question of accounting for these expenditures is important. Under
mineral resources we mean: minerals, oil, gas and other similar non-renewable resources. In
the past few decades there is a constantly growing demand for them, due to population
growth and the demand for consumption. The primary objective of this paper is to review the
scope of the standards, measurement of expenditure during and after the recognition, but
attention will also focus on the problems of its implementation and further development.

• Keywords: ekstraktivna industrija; istraživanje i procjena; lobiranje; minerali; računovodstveni standardi
• Keywords (english): extractive industry; research and evaluation; lobbying; minerals; accounting standards
• Language: croatian
• URN:NBN: urn:nbn:hr:148:628699
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-09-30 15:08:53