The Research On The Recognition, Measurement And Report Of Non-oil Gas Mineral Resources

The non-oil gas mineral resource is the solid mineral resource,refers to natural concentrate in the earth's crust or the surface forms by the geological process which has vital economic significance. Because of the mineral resource's natural cause,the mineral resource owner and the enterprise naturally has not carried on accountant to its value to confirm,measure and report for a long time,Looked from our country present accounting standards and the accounting system,only the "Business accounting Criterion 27th——Petroleum and natural Gas exploitation" involves the concrete accountant question of mineral resource aspect,However,the mineral resource majority is constitutes by the non-oil gas condition metal and the nonmetallic resources,The non-oil gas mineral resource also has the huge difference in the property characteristic and the mining way with the oil gas resources,but our country not yet supposes the independent standard to the unique certain transactions and the items for non-oil gas mineral resources,which will affect the related benefit decision-maker and resource management.The non-oil gas mineral resource accounting study is a new research area,this article take the system methodology as the instruction,the system research and the classified research unifies,take the canonical parse research as the foundation,the theory and the practice unifies,the utilization comparison method,unifies the elementary theory,the method and the experience from overseas developed country,in deep research's foundation,through to objective understanding of the existent question,contradiction and reasons in the recognition,measurement and report area,accurate assurance research breakthrough point. This article start from the non-oil gas mineral resource basic theory and the particularity,the union profits from the domestic and foreign mineral resource profession formulation the related criterion,by the non-oil gas mineral resource's confirmation,the measurement and the report divides into three chapters to launch the discussion as the master line,finally draws the conclusion and the suggestion.The main innovation spot of this article concludes:⑴This article completely elaborated the non-oil gas mineral resource's particularity,proposed the non-oil gas mineral resource confirmation's special condition, has limited the non-oil gas mineral resource visible and the invisible characteristic, elaborated the reasons why the mining area rights includes the intangible asset,has richly consummated the calculation scope of "Business accounting the Criterion 6th - Intangible asset".⑵This article chose to take the historical costs measurement as the foundation while carried on the fair and just measurement as auxiliary attribute to the non-oil gas minerals property,regarding historical costs' choice,should act according to the degree of association with proved reserves measures by stages in explore phase,in the higher risk exploration stage of pre-survey phase and general survey phase suits the Successful Efforts Method,but suited the Full Cost Method in the following various stages. Proposed the prospecting power working cost,the mining right working cost and the mineral resource compensation and so on paid every year,should include the mining area rights and interests cost according to certain discount rate commutation by the capitalization,manifests the property true value.⑶This article proposes to use"the historical costs + reserves quantity + reserves value"report pattern. by the historical costs measurement primarily,guaranteed in the reliable foundation,auxiliary the reserves value which appraises by the mining right appraisal Facilitating agency,and performs the reserves quantity. From the multiple perspectives disclosed the non-oil gas minerals'related information,guaranteed the reliability and relevant.