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国际上对油气会计进行系统研究并制定相应准则的国家或组织主要有美国、英国和国际会计准则理事会等。本文主要介绍世界主要国家和组织油气准则的适用范围和资产计价方法。一、油气会计准则研究综述美国财务会计准则委员会(FASB)早在1977年就颁布了对油气行业上游活动进行系统规范的会计准则SFAS19。该准则秉承压缩会计方法选择空间、增强财务报告可比性的宗
Internationally, countries or organizations that conduct systematic research on oil and gas accounting and formulate corresponding guidelines mainly include the United States, British and International Accounting Standards Boards and so on. This article mainly introduces the applicable scope of the oil and gas guidelines of major countries and organizations in the world and the method of asset valuation. I. Overview of Oil and Gas Accounting Standards Research As early as 1977, the Financial Accounting Standards Board (FASB) promulgated the accounting standard SFAS19 that systematically regulated the upstream activities of the oil and gas industry. The standard adheres to the principle of reducing the choice of accounting methods and enhancing the comparability of financial reporting