采掘行业会计准则制定的国际比较及对我国的启示——基于对AASB6与IFRS6的趋同分析  

International Comparison of Accounting Standard for the Extractive Industries and Its Revelation——Based on the Analysis of Convergence of AASB6 and IFRS6

作　　者：吴杰[1] 

机构地区：[1]长江大学管理学院,湖北荆州434023

出　　处：《中国石油大学学报（社会科学版）》2006年第2期10-14,共5页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：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

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。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.

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 

分 类 号：F257.2[经济管理—国民经济]