摘要
将我国油气会计准则与美国财务会计准则委员会(FASB)制定的相关油气会计准则和国际财务报告准则《矿产资源的勘探与评价》第6号(IFRS6)进行比较,结果表明我国油气会计准则基本实现了与美国相关油气会计准则的趋同,但要满足IFRS6的条件,还需要多方面的协调。
Comparing China promulgated accounting standerd with the collective accounting standards of FASB and IFRS6 we can draw a conchcsion that China oil accounting standard is in accordence with the relevact accounting standards of FASB6 But extensive harmony is needed to meet the condition of IFRS6.
出处
《长江大学学报（社会科学版）》
2007年第5期64-67,共4页
Journal of Yangtze University（Social Sciences Edition）
