The American Institute of CPAs has recommended to the IRS that taxpayers making an accounting method change for mischaracterized research and experimental expenditures under Code Section 174 should ...
The development of mineral asset valuation standards, when compared to the IRRS for mineral resources and ore reserves, is relatively recent (2000 onwards). Furthermore, these have evolved through the ...
The analysis is undertaken using the Hippocrates Model, a macro-simulation model created by the ESRI. The model is developed from a demand and cost base in 2019 to project expenditures for individual ...