| 石油天然气矿区废弃活动会计问题的最新进展 |
| |
| 引用本文： | 吴杰,胡红梅.石油天然气矿区废弃活动会计问题的最新进展[J].中国石油大学学报(社会科学版),2007,23(3):9-13. |
| |
| 作者姓名： | 吴杰 胡红梅 |
| |
| 作者单位： | 长江大学,管理学院,湖北,荆州,434023 |
| |
| 摘 要： | 矿区废弃和一般固定资产清理不同,废弃成本金额巨大。对矿区废弃成本确认与计量经历了忽视、态度的转变、相关规则的制定、“将未来拆迁和恢复成本确认为负债”观念的增强几个阶段。经过多年的争论与探索,世界各国对矿区废弃成本的确认与计量问题的处理基本趋同,这有利于促进社会的可持续发展。
|
| 关 键 词： | 废弃成本 确认 计量 负债 新进展 |
| 文章编号： | 1673-5595(2007)03-0009-(05) |
| 修稿时间： | 2006年10月19 |
The New Development of Accounting for Retirement in Oil and Gas Industry and Its Revelation |
| |
| WU Jie,HU Hong-mei.The New Development of Accounting for Retirement in Oil and Gas Industry and Its Revelation[J].Journal of China University Of Petroleum:Edition of Social Sciences,2007,23(3):9-13. |
| |
| Authors: | WU Jie HU Hong-mei |
| |
| Abstract: | This paper,firstly,analyzes the features of retirement costs,and then retrospects the development history of the recognition and measurement of retirement costs to conclude the accounting treatment about it.Moreover,the author analyzes the theory basis on which accounting for retirement activities develop recently and achieve convergence.Finally,revelations are comprehended. |
| |
| Keywords: | retirement costs recognition measurement liability new development |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
