GENERAL ASPECTS REGARDING THE ACCOUNTING OF AMORTIZATION AND DEPRECIATION OF MINERAL RESOURCES

Tatiana ȘEVCIUC Universitatea de Stat din Moldova

Abstract

The current methodology of accounting for economic operations related to amortization and the depreciation of mineral resources generates numerous uncertainties and is not perfectly harmonized with the provisions of the legal and normative acts in force. The proposals of some authors to solve the problem in question raise many questions, as they are not based on an argumentative economic support and they neglect the fundamental principles of accounting. This is why the article proposes to present in a laconic and explicit way the accounting aspects related to the depletion of mineral resources that are associated with the calculation of their amortization and depreciation. It should be noted that there are currently no standard forms of primary documents for calculating the depreciation of mineral resources and settling the accumulated amounts. Keywords: mineral resources, depreciation, amortization, value, accounting.