中国油气会计准则的国际趋同分析

ON THE DEGREES OF INTERNATIONAL CONVERGENCE OF OIL AND GAS ACCOUNTING STANDARDS

中国石油天然气会计准则基本实现与国际惯例趋同,主要表现在规范的范围、对相关概念的界定、资本化方法选择成果法、油气资产折耗方法选择单位产量法、资产减值会计问题、矿产权益流转会计问题以及对石油天然气储量数量的披露等7个方面。但是,由于中国处于经济转型时期,政治、经济、文化、法律、金融等环境因素都会对油气会计准则的制定产生影响,第27号准则在大的方面基本趋同,在一些具体问题的处理上仍存在差异。

China 0：1 and gas accounting standards No. 27 basically achieves the international convergence in standardization scope, notion definition, choosing successful efforts as the method of capitalization, choosing unit-of-production as the method of depletion, account of the long-live assets devaluation, account of mineral right conveyances, and revealment of oil and gas reserves. However, because the politics, economy, culture and law have an influence on enacting accounting standards, CAS No. 27 differ from oil and gas standards of other countries in some detail aspects.