EVALUATION OF THE COST APPROACH USEFULNESS FOR A MINERAL ASSETS VALUATION

被引：0
|
作者：
Uberman, Robert [1 ]
机构：
[1] Akad Andrzeja Frycza Modrzewskiego, Katedra Handlu Zagranicznego, Krakow, Poland
来源：
GOSPODARKA SUROWCAMI MINERALNYMI-MINERAL RESOURCES MANAGEMENT | 2011年 / 27卷 / 02期
关键词：
Mineral assets valuation; cost approach; exploration activities; Polval (Polish Mineral Deposits Valuation Code);
D O I：
暂无
中图分类号：
P57 [矿物学];
学科分类号：
070901 ;
摘要：
The article discusses possibilities and usefulness of application of the cost approach for mineral deposits valuation. Author focuses on the ones related to exploration for and documentation of hypothetical deposits, looking in their case for possible areas of application of the approach in consideration. Analyses covers the three most commonly used valuation methods: Appraised Value Method (AVM), Multiple of Exploration Expenditure Method and Killburn's Method, indicating their strengths, deficiencies and dangers of potential misuse. In conclusion author indicates areas of potential application of the cost approach where it's proper application may deliver credible and useful results.
引用
收藏
页码：63 / 78
页数：16
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