THE CONCEPT OF ACCOUNTING AND REPORTING ON THE EXPLORATION AND ASSESSMENT OF MINERAL RESERVES IN THE CONDITIONS OF THE FORMATION OF A CIRCULAR ECONOMY

Abstract

Systematized information on exploration and evaluation of mineral reserves and their extraction, which is published in the reports of leading mining enterprises of Ukraine. Stakeholder groups have been identified that have certain information needs regarding the activities of mineral resource exploration and evaluation enterprises. The conducted studies proved that information is not sufficiently fully disclosed in the reporting of entities that conduct exploration and evaluation of mineral reserves and their extraction. Therefore, the prospect of future scientific research on this subject is the development of the format of the accounting report on the results of exploration and evaluation of mineral reserves in accordance with the information needs of a wide range of interested parties. It was determined that the inconsistency and ambiguity of the formulations of Ukrainian and international standards, primarily in the context of the identification and accounting methods of exploration and evaluation assets, proved the expediency of streamlining the classification of assets in order to separate exploration and evaluation assets from other types of assets used in exploration and evaluation of reserves of mineral resources. The proposed author's concept of the accounting and reporting representation of exploration and evaluation of mineral reserves, taking into account the information needs of various groups of stakeholders, which will contribute to the efficiency of the activities of enterprises in the exploration and evaluation of mineral reserves.