By D. R. Carmichael, O. Ray Whittington, Lynford Graham
This very popular reference is depended on via a substantial a part of the accounting career of their day by day paintings. This instruction manual is the 1st position many accountants glance to discover solutions to perform questions. Its finished scope is widely known and depended on. it really is designed as a unmarried reference resource that offers solutions to all moderate questions about accounting and monetary reporting requested by means of accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting info.
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Extra info for Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2)
133, “Accounting for Derivative Instruments and Hedging Activities,” which is effective for quarters of fiscal years beginning after June 15, 2000, requires derivative instruments, including those which qualify as hedges, to be reported on the balance sheet at fair value. To qualify for hedge accounting, the derivative must satisfy the requirements of a “cash flow hedge,” “fair value hedge,” or “foreign currency hedge” as defined by SFAS No. 133. The Statement provides that certain criteria be met for a derivative to be accounted for as a hedge for financial reporting purposes.
Generally, minerals are not sold in the raw-ore stage because of the insignificant quantity of minerals relative to the total volume of waste rock. ) The ore is usually milled at or near the mine site to produce a concentrate containing a significantly higher percentage of mineral content. For example, the metal content of copper concentrate typically is 25–30 percent, as opposed to between. 5 and 1 percent for the raw ore. The concentrate is frequently sold to other processors; occasionally mining companies exchange concentrate to reduce transportation costs.
This is because a lack of supplies or spare parts could cause the curtailment of operations. In addition to normal operating supplies, materials and supplies inventories often include such items as fuel and spare parts for trucks, locomotives, and other machinery. Most mining companies use perpetual inventory systems to account for materials and supplies because of their high unit value. Materials and supplies inventories normally are valued at cost minus a reserve for surplus items and obsolescence.