comptabilité des crédits

CONT: The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life. . . The principle is adopted that members' funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned. . . This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance.