Market value of brown coal mine in the conditions of creating the capital group in energy power industry
Polityka Energetyczna – Energy Policy Journal 2003;6(Zeszyt specjalny 2):77-89
KEYWORDS
ABSTRACT
In process of capital group creation important attribute is the market values of assets of group of companies. The paper presents the economical and legal motives of accounting into mining assets the balance and open reserves of coal as well as the expenditures for exploration of resources and the cost of concession.
METADATA IN OTHER LANGUAGES:
Polish
Wartość rynkowa kopalni węgla brunatnego w warunkach tworzenia grupy kapitałowej w energetyce
wartość, aktywa, zasoby węgla brunatnego, metody wyceny
W procesie tworzenia grupy kapitałowej, ważnym atrybutem jest wartość rynkowa aktywów jednostki wchodzącej w skład grupy. W artykule przedstawiono ekonomiczne i prawne uzasadnienie możliwości zaliczenia do aktywów kopalni węgla brunatnego zasobów bilansowych, odkrytych, wydatków kopalni na rozpoznanie i dokumentowanie złoża oraz uzyskanie koncesji.
| eISSN: | 2720-569X |
| ISSN: | 1429-6675 |
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