StatusThe thesis was presented on the 29 May, 2009
Approved by NCAA on the 1 October, 2009
Abstract– 0.36 Mb / in romanian
In the given work there were examined the theoretical-methodological and applicative problems of the accounting of natural resources and of their exploration in observance of the normative acts provisions of the Republic of Moldova.
Successively, there were examined approaches to the definitions of natural resources in general, natural resources being in the preparation phase for exploitation and natural resources in exploitation, on the basis of the systemic approach. In a particular way, it was determined the moment of natural resources recognition as a component part of long-term material assets and it was motivated the juridical basis as a recognition criterion of these resources. According to this basis there were motivated the non-recognition conditions of the given resources and the assignment of afferent consumptions to the anticipated expenses.
Having as a basis the exposed concepts, the paper reveals the evaluation problems of natural resources at the stage of their initial recognition. There also were formulated and exposed a series of problems afferent to the accounting of prospecting and disbanding consumptions, which according to their economic destination constitute the natural resources cost (the entry value) or the anticipated expenses, as well as the problems of extraction consumptions which further represent the available minerals cost.
The thesis exposes the accounting method of disbanding and recultivation consumptions in the case of their combination and concomitantly, there were reasoned the distribution methods of the consumptions assigned to the entry value of natural resources and to the reduction of the previously constituted commission.
The paper reveals profoundly and puts a great importance on the new problems afferent to the recultivation consumptions accounting of each sector of the contracted field including the commissions and respecting the requirements degree of passives; the methods of agricultural losses determination and the accounting method of their recovering; the achievement of I.F.R.I.C. 1 provisions regarding commissions evaluation included in the entry value of natural resources and the accounting of their evaluation differences.
Generally it was elaborated an accounting method of natural resources and of their exploration, which complete the existing gaps in the given field of accounting.