| 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 |
| DOI： |
| 分类号:F23 |
| 基金项目: |
|
| The New Development of Accounting for Retirement in Oil and Gas Industry and Its Revelation |
|
WU Jie, HU Hong mei
|
|
(School of Management, Yangtze University, Jingzhou Hubei 430072, China)
|
| 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. |
| Key words: retirement costs recognition measurement liability new development |
