矿产资源勘探与评价会计准则的国际趋同研究

Convergence Analysis of AASB6 and IFRS6 and Its Revelation

在会计准则国际趋同方面,澳大利亚走在了最前面。国际会计准则理事会(IASB)和澳大利亚会计准则委员会(AASB)同时发布了国际财务报告准则IFRS6和与其对应的澳大利亚准则AASB6———《矿产资源的勘探与评价》。通过比较AASB6与IFRS6的制定背景、框架结构和内容的异同,发现AASB6体现了AASB对会计准则国际趋同制定的总体策略,而且在与国际会计准则趋同的同时,充分体现了澳大利亚国情,这对完善我国的《石油天然气开采准则》应该有所启示。

Australia is ahead of all other countries in the international convergence of accounting standards. Australian Accounting Standard Board （AASB） and International Accounting Standard Board （IASB） simultaneously issued, on 9 December 2004, AASB6 - Exploration for and Evaluation of Mineral Resources, which is in conformity with International Financial Reporting Standard （IFRS6）. By comparing the two documents in terms of the background, framework and content, it is found that AASB6 exhibits the general strategy of international convergence of AASB and a consideration of Australia＇s national situation. This should be of some help to the making of China＇s oil and gas account- ing standard.