资产弃置义务会计:理论诠释与准则展望  

Accounting for Asset Retirement Obligations: Theoretical Interpretations and Standard Prospects

作　　者：肖序[1] 许松涛[2] 

机构地区：[1]中南大学商学院,410083 [2]九江学院会计学院,332005

出　　处：《会计研究》2013年第2期9-14,94,共6页Accounting Research

基　　金：国家社科重大项目<基于工业的循环经济价值流分析研究>(编号:11&ZD166);教育部人文社会科学基金<资产弃置义务会计研究>(编号:12YJC790218)的阶段性成果

摘　　要：结合FASB对环境会计相关规范的发展历程,重点对美国在资产弃置义务会计准则制定、环境负债的确认、计量及弃置成本资本化的相关问题进行研究,进而考察了FASB和IASB在资产弃置义务会计规范上的差异根源,以期把握环境财务会计发展的内在规律。在上述基础上,分析我国资产弃置义务会计所面临的经济法律环境与市场需求,提出了我国资产弃置义务会计规范的改进建议。Combined with the development of FASB's environmental accounting norms, this paper focuses on U.S. standard setting of Accounting for Asset Retirement Obligations (ARO), recognition and measurement of ARO liabilities and capitalization of ARO cost. The root causes of the differences between FASB and IASB accounting standards for ARO are further investigated so as to the inherent law of development for environmental financial accounting can be interpreted. Based on these studies and additional analyses of the economic and legal environment and market demand for ARO in China, the improvements for ARO norms in China has been proposed.

关 键 词：资产 弃置 会计 准则 

分 类 号：F233[经济管理—会计学]