Accounting and taxation practices of selected mining exploration companies in South Africa

Accounting and taxation practices of selected mining exploration companies in South Africa

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for...

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Bibliographic Details
Main Author: Sturdy, Joline
Other Authors: Cronjé, Christo Johannes
Format: Others
Language:en
Published: 2011
Subjects:
Mineral rights
Mineral law
Exploration cost
Prospecting cost
Pre-production cost
Mining taxation
Extractive industry and junior exploration company
657.862
Mineral industries > South Africa > Accounting
Mineral rights > Accounting > Standards
Mines and mineral resources > Accounting > Standards
Online Access:http://hdl.handle.net/10500/4909

Internet

http://hdl.handle.net/10500/4909

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