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Cele harmonizacji klasyfikacji zasobów złóż kopalin stałych

Saługa P. W., Uberman R., Mazurek S.

Przegląd Geologiczny

2018

Vol. 66, nr 6

353--360

There are a few substantially different regulations regarding reporting ofmineral resources, which shall be followed as a result of law in force or recommendations issued by a recognized professional association. Some of them have already undergone a successful harmonization process while the remaining is subjected to intensive efforts. Majority of published papers are based on implicated assumption that harmonization is a legitimate goal on its own and does not require any justification. This article is dedicated to fulfil this gap by identifying goals of harmonization of selected mineral resources reporting systems to be applied in areas of financial markets and national accounts. In addition, a few issues, not addressed by any of existing classifications but important for their proper application, are pointed out. The intent was to contribute to the body of harmonization efforts by indicating specific objectives, especially those that could be applied in legal regulations.