Russia belongs to countries with high availability of natural resources, which makes it possible to meet not only their own needs, but also to export these resources. That is why rational environmental management is a problem that requires detailed study and resolution not only in our country, but throughout the world. Information on the costs of natural resources development ensures their control and rational use. This is especially true for deposits remote from developed, requiring significant costs in permafrost conditions. The methodology for generating information on the costs incurred before the start of exploration and assessment of mineral reserves, before obtaining licenses for subsoil development by subsoil users in a certain area is not reflected in any regulatory document, the effectiveness of existing methods for assessing exploration assets and costs in their practical implementation is not sufficiently studied. This problem affects the estimated judgments in the formation of exploration costs, and as a result, the sustainability of the activities of the subsoil user organization.
The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial
information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the
audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the
established doctrines of accounting; the criteria of fairness and reliability of financial information, as well as the substantiation of the classification misstatement of the financial
statements based on the established criteria of the audit.
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