Resumen

CRUZ-RICARDO, Rolando  y  TORO-RIOS, José Carlos del. Provision for mine closure in Cuba. Min. Geol. [online]. 2023, vol.39, n.2, pp. 118-129.  Epub 30-Jun-2023. ISSN 1993-8012.

Mining development in Cuba is of vital importance for the progress of the country, although it has generated environmental liabilities because of implementing the mine closure plan incorrectly. The lack of financing in order to face this process is one of the main causes. The purpose of this study was to develop an accounting policy for creating and using a provision for mine closure, which will guarantee, that companies have the necessary financing to execute the closure plan at the end of the life cycle of the mining project.

Palabras clave : mine closure; accounting policies; mining project.

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