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- W2391953877 abstract "For a long time,the worthless theory influenced the measurement of mineral resource assets.Mineral enterprises have capitalized the exploration and development costs into mineral resource assets,thus it does not reflect the value of mineral resources reserves.According to the labor value theory,rental theory and utility value theory,the value of mineral resources is divided into intrinsic value and extrinsic value,and bring reserve value into intrinsic value.To enhance the relevance and reliability of the accounting information,measuring the value of mineral resources should combine with the historical cost and fair value measurement.Historical cost method is mainly adopted when measure the extrinsic value of mineral resources while fair value method is applied in measuring the intrinsic value,in order to truly reflect the value of the assets of mineral resources." @default.
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- W2391953877 date "2010-01-01" @default.
- W2391953877 modified "2023-09-23" @default.
- W2391953877 title "Constitutes of Mineral Resources Value and Accounting Measurements" @default.
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