| 摘要: |
| 澳大利亚会计准则委员会(AASB)和国际会计准则理事会(IASB)同时发布了与国际财务报告准则IFRS6对应的澳大利亚准则AASB6。AASB6体现了AASB对会计准则国际趋同制定的总体策略,而且在与会计准则国际趋同的同时,充分体现了澳大利亚国情；我国应借鉴IFRS6和AASB6,完善我国的《石油天然气开采》准则。 |
| 关键词: 采掘行业会计准则 矿产资源的勘探与评价 趋同分析 |
| DOI： |
| 分类号:F257.2 |
| 基金项目:国家自然科学基金课题《创建资源会计学科的基础理论问题研究》(70272054)的阶段性成果。 |
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| International Comparison of Accounting Standard for the Extractive Industries and Its Revelation ——Based on the Analysis of Convergence of AASB6 and IFRS6 |
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WU Jie
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(School of Management, Yangtze University, Jingzhou Hubei 434023, China)
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| Abstract: |
| Australia is ahead of all other countries for the international convergence of accounting standards. AASB issued AASB6 Exploration for and Evaluation of Mineral Resources, which is equivalent to international financial reporting standard IFRS6, on 9 December 2004 when IASB issued IFRS6 Exploration for and Evaluation of Mineral Resources. This paper compares AASB6 with IFRS6 in background, framework and contents and then finds that AASB6 shows the general strategy of international convergence of AASB and indicates sufficiently Australia's situation with being in line with IFRS6. Finally, it puts forward some suggestions of improving China's oil and gas accounting standard. |
| Key words: extractive industries accounting standard exploration for and evaluation of mineral resources international comparison convergence analysis |
