资源开发行业会计准则的建设问题--基于对FASB及IASC研究动态的分析与思考

资源开发行业最主要的资产是矿产储量,发现储量是其最主要的经济活动,发现储量的成本与储量价值之间不存在直接的配比关系,这些特点决定了资源开发行业会计确认、计量、记录与报告等会计核算基本问题上的特殊性以及由此而引致的会计准则建设上的特殊性.本文基于FASB和IASC对资源开发行业会计准则问题研究进展的评析,针对我国实际,提出了制定我国资源开发行业会计规范的相关政策建议.

On the Construction of the Accounting Standards of the Resource Developing Industries

The mineral reserves are the most main assets to the resources developing industries. Their main economic activities are to find the reserves. However, there aren't directly matching relations during the finding costs and the value of the reserves. These characteristics have determined the particularity of the recognition, the measurement, the record and the report of the accounting practice that induce the particularity of the construction of the accounting norms in the exploit natural resources industries. This paper explains a few enlightenments for making our accounting norms of the resource developing industries in accordance with our reality on the basis of the reviewing and analyzes of the resource developing industries accounting researching progress and achievement of FASB and IASC.