| 矿产资源矿区善后处理活动会计问题的最新进展 |
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| 引用本文： | 吴杰,吉寿松.矿产资源矿区善后处理活动会计问题的最新进展[J].会计研究,2007(7):12-19. |
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| 作者姓名： | 吴杰 吉寿松 |
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| 作者单位： | 1. 武汉大学经济与管理学院,430072
2. 中国石油天然气集团公司财务资产部,100724 |
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| 摘 要： | 本文首先分析了矿产资源矿区(简称"矿区")善后处理成本的特点,然后回顾了矿区善后处理成本确认与计量的发展历史,进而归纳矿区善后处理成本确认与计量的各种方法的特点,最后分析了矿区善后处理活动会计问题最新进展的理论依据、趋同方向及其意义。
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| 关 键 词： | 善后处理成本 确认 计量 负债 新进展 |
Recent Development of Accounting for Retirement Cost in Extractive Industries and its Disclosure |
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| Wu Jie,Ji Shousong.Recent Development of Accounting for Retirement Cost in Extractive Industries and its Disclosure[J].Accounting Research,2007(7):12-19. |
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| Authors: | Wu Jie Ji Shousong |
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| Abstract: | Firstly this paper analyzes the features of retirement costs,and then retrospects the development of the recognition and measurement of retirement costs.More over,it analyzes the theory basis on which accounting for retirement activities developing recently and achieving convergence.Finally,revelations are comprehended. |
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