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国际会计准则理事会(IASB)于2004 年12月9日发布了《国际财务报告准则第6号——矿产资源的勘探与评价》(IFRS6 Exploration for and Evaluation of Mineral Resources),首次对采掘业主体所发生的勘探和评价成本的会计处理提供了指南,为增强国际采掘行业会计信息可比性和相关会计准则的趋同提供了一
The International Accounting Standard Board released the IFRS 6 Exploration for and Evaluation of Mineral Resources on December 9, 2004. This is the first time that the International Accounting Standards Board (IASB) The accounting treatment of exploration and evaluation costs that have occurred has provided a guideline to provide for the enhancement of the comparability of accounting information in the International Excavated Industries and the convergence of relevant accounting standards