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Financial History: The Evolution of Accounting

Accounting is a language that dates back thousands of years and has been used in many parts of the world. The earliest evidence of this language comes from Mesopotamian civilizations more than ...

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Accounting for Small Mining Operation

Accounting for Small Mining Operation. The observations here presented are not those of an expert accountant, but of one who, while he has seen considerable service in the accounting departments of large companies, has spent more time in engineering and operating. This paper is intended to cover, in a measure, mine accounting for small mines ...

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Accounting for Mining (#261) — AccountingTools

In this podcast episode, we discuss some aspects of the accounting for mining. Key points made are noted below. Mine Exploration Activities. One issue with the accounting for mining is that a mine operator first has to engage in exploration activities in …

Performing Tests of Internal Controls Using Process Mining ...

Using Process Mining in the Audit Process. There are four phases in the audit process: 1) plan and design an audit approach, 2) perform tests of controls and substantive tests of transactions, 3) perform analytical procedures and tests of details of balances, and 4) complete the audit and issue an audit report (Alvin A. Arens, Randall J. Elder ...

Accrual Accounting - Guide to Accruing Revenues & Expenses

What is Accrual Accounting? In financial accounting Financial Accounting Theory Financial Accounting Theory explains the why behind accounting - the reasons why transactions are reported in certain ways. This guide will, accruals refer to the recording of revenues Sales Revenue Sales revenue is the income received by a company from its sales of goods or the provision of services.

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Accounting for Crypto Mining Transactions

Mining is conducted by the verification of transactions in a computer-generated public ledger, achieved through the solving of complex computer algorithms. ... Accounting for …

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Financial reporting in the mining industry International ...

mining Financial reporting in the mining industry International Financial Reporting Standards 6th edition

PT Delma Mining Corporation | LinkedIn

PT Delma Mining Corporation | 67 followers on LinkedIn. PT Delma Mining Corporation is a mining & metals company based out of Indonesia.

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Data Mining For Accounting Part 1 - YouTube

Dr. Edward Balli discusses the use of data mining as insight for accounting. This is part 1 of 4 that were presented at the 2009 Salford Analytics and Data M...

IFRS for mining

Accounting for leases There are a number of changes to lease accounting applying the requirements of IFRS 16, those resulting in specific implementation issues for the mining industry are covered within this publication. The key changes include: Lease accounting Lease definition Lease and non lease components Mining services contracts

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