| Issue |
E3S Web Conf.
Volume 21, 2017
IInd International Innovative Mining Symposium (Devoted to Russian Federation Year of Environment)
|
|
|---|---|---|
| Article Number | 04009 | |
| Number of page(s) | 6 | |
| Section | Mining Regions’ Sustainable Development | |
| DOI | https://doi.org/10.1051/e3sconf/20172104009 | |
| Published online | 10 November 2017 | |
The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development
T. F. Gorbachev Kuzbass State Technical University, 650000, 28 Vesennyaya street, Kemerovo, Russian Federation
* Corresponding author: kta.bua@kuzstu.ru
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.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (http://creativecommons.org/licenses/by/4.0/).
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