摘要
以我国石油天然气会计准则《石油天然气开采》和国际财务报告准则《矿产资源的勘探与评价》为研究对象,从范围框架和内容方面对两个准则进行对比分析,并结合我国石油天然气会计准则国际协调情况,对我国石油天然气会计准则国际协调策略进行探讨。
This paper studied the harmonization of CAS27 ： Production of Oil and Gas with IFRS6 ： Exploration for and Evaluation of Mineral Resources, compared the scope frame and contents of them, and discussed the strategies of international harmonization of Chinese oil and gas accounting standard based on the international harmonization situation of CAS27.
出处
《石油化工技术经济》
2006年第6期45-47,52,共4页
Techno-Economics in Petrochemicals
关键词
石油天然气会计准则
国际财务报告准则
国际协调
oil and gas accounting standard, international financial reporting standards, international harmonization
