Implementation of PSAK No. 64 Concerning Accounting Treatment Cost of Exploration and Evaluation (Case Study at the State Gas Company, Tbk)

Exploration is carried out by companies, especially mining companies where this stage the initial to find mineral resources contained in a certain area. The need for exploration how geological conditions, minerals and many estimates of amount be able go next stage, namely stage. importance requires very large investment order achieve accurate results. However, because required at large, quite risky investors. solution needed availability experts who are experienced their fields, such as geology project technical management. According KBBI, field with aim gaining more knowledge, about natural found areas. Conceptually within scope industry, defined an effort stages systematically obtain destination area that can further developed