| 摘要: |
| 采掘行业会计问题在国际财务报告准则中没有全面解决,主要是矿产资源储量的计量与报告问题。目前IASB着力研究采掘行业的财务会计与报告问题,其最终目标是开发一项全球趋同的、涉及采掘行业全部上游活动的矿产资源国际财务报告准则,该项准则将替代IFRS6《矿产资源的勘探和评价》。 |
| 关键词: 采掘行业 财务会计 报告 会计准则 |
| DOI： |
| 分类号:F275.2 |
| 基金项目: |
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| Research on the Issues of Financial Accounting and Reporting in Extractive Industries |
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GONG Guang ming1, CHEN Jie2
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(1.College of Accounting, Hunan University, Changsha, Hunan 410079, China;2. Hunan International Economics University, Changsha, Hunan 410205, China)
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| Abstract: |
| Issues of extractive industries accounting, such as reserves and resources, measurement and reporting, are not comprehensively settled in IFRS. IASB is currently devoting to study the issues of financial accounting and reporting in extractive industries. The ultimate objective of this project is to develop an International Financial Reporting Standard (IFRS) on accounting for all the upstream activities of the extractive activities. This IFRS will supersede IFRS 6 Exploration for and Evaluation of Mineral Resources. |
| Key words: extractive industries financial accounting reporting accounting standards |
