@ARTICLE{Uberman_Robert_Evaluation_2011, author={Uberman, Robert}, number={No 2}, journal={Gospodarka Surowcami Mineralnymi - Mineral Resources Management}, pages={63-78}, howpublished={online}, year={2011}, publisher={Komitet Zrównoważonej Gospodarki Surowcami Mineralnymi PAN}, publisher={Instytut Gospodarki Surowcami Mineralnymi i Energią PAN}, abstract={The article discusses possibilities and usefulness of application of the cost approach for mineral deposits valuation. Author focuses on the ones related to exploration for and documentation of hypothetical deposits, looking in their case for possible areas of application of the approach in consideration. Analyses covers the three most commonly used valuation methods: Appraised Value Method (AVM), Multiple of Exploration Expenditure Method and Killburn's Method, indicating their strengths, deficiencies and dangers of potential misuse. In conclusion author indicates areas of potential application of the cost approach where it's proper application may deliver credible and useful results.}, type={Artykuły / Articles}, title={Evaluation of the cast approach's usefulness for a mineral assets' valuation}, URL={http://journals.pan.pl/Content/119218/PDF-MASTER/robert-uberman.pdf}, keywords={mineral assets valuation, cost approach, exploration activities, Polval (Polish Mineral Deposits Valuation Code)}, }