Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources

Considering the particular and special nature of the activity of exploitation of mineral resources undertaken both underground (mines) and on the surface (ballasts/quarries), this article aims is to analyse the specific legal and fiscal aspects related to this activity, as well as the specific accou...

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Bibliographic Details
Main Author: Cristina NICOLAESCU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-02-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/study-regarding-the-accounting-and-taxation-of-exploration-for-and-evaluation-of-mineral-resources-a96d/download-PDF/