油气资产报告:对SFAS No.19之报告要求的评价

Oil-Gas Assets Report: Evaluation of the Reporting Requirements of SFAS No.19

油气资产是石油天然气生产企业最重要的资产 ,油气资产报告 ,是利益相关各方进行决策的重要依据。SFASNo .19是世界上第一个石油天然气会计准则 ,对其报告要求进行了介绍与评价 ,肯定了其优点 ,指出了其存在的不足 ,以期对我国石油天然气会计准则建设有所助益。

Oil and gas are the most important assets of oil-gas production enterprises and the oil-gas assets report is the important basis of decision-making for all parties concerned. In this paper, an introduction and evaluation is made of the reporting requirements in SFAS No.19, the world's first accounting standard for oil and gas. Its strong points are affirmed and its weaknesses are pointed out in the hope of being helpful to the establishment of China's accounting standard for oil and gas.