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最近,我国财政部发布了《企业会计准则——石油天然气开采》(征求意见稿)(以下简称《征求意见稿》)。在国外,美国财务会计准则委员会(FASB)于1975年发布了关于石油天然气会计准则的第9号财务会计准则公告(SFAS NO.9),国际会计准则委员会(IASC)先后发布了《2000年采掘行业问题报告》和将于2006年生效的《国际财务报告准则第6号:矿产资源的勘探和评价》,对矿产资源的勘探、评价和开发等活动进行了规范。笔者认为,有必要借鉴国外的研究,对矿产资源各个生产阶段的会计问题进行较为系统的分析和研究,同时对我国的《征求意
Recently, China’s Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Oil and Gas Exploitation” (Draft for Comment) (hereinafter referred to as the “Draft for Comment”). Abroad, the Financial Accounting Standards Board (FASB) released Financial Accounting Standards No. 9 (SFAS NO.9) on oil and gas accounting standards in 1975, and the International Accounting Standards Board (IASC) successively issued the “2000 Excavation Industry Issues Report ”and IFRS 6: Exploration and Evaluation of Mineral Resources, which will enter into force in 2006, regulating the exploration, evaluation and development of mineral resources. The author believes that it is necessary to learn from foreign research, the production of mineral resources in all stages of accounting issues a more systematic analysis and research, at the same time on China’s "