Regulations on Business Entity Accounting Handling Article 19
Mineral resources are defined as natural resources whose value decreases after extraction or other means of alteration.Mineral resources shall be recognized according to the exact cost of acquisition, exploration and development, and carried at its cost less accumulated depletion and accumulated impairment losses.
中文原文 商業會計處理準則第19條
礦產資源，指蘊藏量將隨開採或其他使用方法而耗竭之天然礦產。
礦產資源應按取得、探勘及開發之成本認列，並以成本減除累計折耗及累計減損後之帳面金額列示。
礦產資源應按取得、探勘及開發之成本認列，並以成本減除累計折耗及累計減損後之帳面金額列示。