| 中外石油天然气行业会计准则的对比 |
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| 引用本文： | 刘秋东,于勤勤.中外石油天然气行业会计准则的对比[J].涉外税务,2008(10). |
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| 作者姓名： | 刘秋东 于勤勤 |
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| 作者单位： | 1. 中海油田服务股份有限公司,北京,100010
2. 中国科学院研究生院管理学院,北京,100080 |
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| 摘 要： | 针对石油天然气行业的特点,许多国家制定了本国的石油天然气准则。本文对比分析了国际财务报告准则、美国和我国石油天然气会计准则的内容,就我国石油天然气会计准则的进一步完善提出了几点建议。
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| 关 键 词： | 石油天然气 会计准则 成果法 完全成本法 |
An International Comparison on Accounting Standards concerning Oil and Gas Industry |
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| Qiudong Liu,Qinqin Yu.An International Comparison on Accounting Standards concerning Oil and Gas Industry[J].International Taxation In China,2008(10). |
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| Authors: | Qiudong Liu Qinqin Yu |
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| Abstract: | Many countries have formulated their own accounting standards concerning oil and gas industry in cognizance of the particular circumstances of such industry.This paper analyzes the contents of international financial report guidelines and compares the accounting standards concern-ing oil and gas industry in the USA and China,and then puts forward some suggestions on perfecting the accounting standards concerning oil and gas industry in China. |
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| Keywords: | Oil and gas Accounting standards Successful-efforts accounting Full costing |
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