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随着资源环境问题日益严重,将自然资源资本化作为递耗资产进行会计核算和管理具有重要的现实意义。本文揭示了递耗资产与自然资源的联系和区别,归纳了递耗资产的特性,并在此基础上剖析了递耗资产对会计确认与计量的影响。
With the increasingly serious problems of resources and the environment, it is of great practical significance to capitalize natural resources as accounting for loss-giving assets and management. This paper reveals the relationship and difference between devalue assets and natural resources, summarizes the characteristics of derelict assets and analyzes the influence of depleted assets on accounting recognition and measurement.