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The minerals or oil and gas deposit (which is often described in terms of
reserves and resources) associated with the legal rights is therefore not
regarded as a separate asset from those rights. Only when the minerals
or oil and gas are extracted does the entity have a tangible mineral or oil
and gas asset that is separate from the legal rights asset and is accounted
for in accordance with IAS 2.
3.28 This analysis shows that there is a continuum of activities from the
acquisition of the exploration rights through exploration, development
and production. Throughout this continuum the underlying asset remains
the same—the right to explore for and extract minerals or oil and gas.
Prospecting activities
3.29 Prospecting activities that are conducted before the acquisition of legal
rights generally would not be recognised as an asset because of a lack of
enforceable rights associated with the information generated from those
activities. The costs of these prospecting activities should

По-английски

The minerals or oil and gas deposit (which is often described in terms of
reserves and resources) associated with the legal rights is therefore not
regarded as a separate asset from those rights. Only when the minerals
or oil and gas are extracted does the entity have a tangible mineral or oil
and gas asset that is separate from the legal rights asset and is accounted
for in accordance with IAS 2.
3.28 This analysis shows that there is a continuum of activities from the
acquisition of the exploration rights through exploration, development
and production. Throughout this continuum the underlying asset remains
the same - the right to explore for and extract minerals or oil and gas.
Prospecting activities
3.29 Prospecting activities that are conducted before the acquisition of legal
rights generally would not be recognised as an asset because of a lack of
enforceable rights associated with the information
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