论文部分内容阅读
本准则是国际会计委员会于1993年修订的准则之一,属于财务报表可比性项目。它替代了1981年颁布的国际会汁准则第16号“固定资产”以及国际会计准则第4号“折旧会计”中涉及固定资产折旧的有关规定,定于1995年1月1日起生效。本准则适用于所有固定资产的会计处理。但不适用于(1)森林和类似再生性自然资源;(2)矿产权、矿产的勘探开采、石油、天然气和类似的非再生资源。另外,本准则不考虑在应用反映价格变动影响的综合制度过程中所涉及的某些方面的特殊问题,有关规定可参考国际会计准则第15号“反映价格变动影响的资料”以及国际会计准则第29号“恶性通货膨胀中的财务报告”。
This standard is one of the standards revised by the International Accounting Committee in 1993. It is a comparable item in the financial statements. It replaces the International Union of Juice Standards No. 16 issued in 1981 “Fixed Assets” and IAS No. 4 “Depreciation Accounting ” related to the depreciation of fixed assets, the relevant provisions of the scheduled January 1, 1995 Effective This standard applies to all fixed assets accounting treatment. But not for (1) forests and similar regenerative natural resources; (2) mineral rights, mineral exploration and extraction, oil, natural gas and similar non-renewable resources. In addition, this standard does not take into account certain aspects of the special issues involved in the application of the integrated system that reflects the effects of price changes. Reference may be made to IAS 15 “Information reflecting the impact of price changes ” and to international accounting Guide No. 29 Financial reporting in hyperinflation.