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Thuật ngữ IFRS: Exploration and evaluation expenditures
Các khoản chi cho hoạt động thăm dò và đánh giá
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 169
Cập nhật: 29/11/2024
Exploration and evaluation expenditures là gì?
Exploration and evaluation expenditures (Các khoản chi cho hoạt động thăm dò và đánh giá) được định nghĩa là Các khoản chi phát sinh bởi một đơn vị liên quan đến việc thăm dò và đánh giá tài nguyên khoáng sản trước khi chứng minh được tính khả thi kỹ thuật và khả năng thương mại của việc khai thác tài nguyên khoáng sản.
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