企业自然资源资产的确认和计量问题探讨

Confirmation and Measurement of Natural Resources Assets of the Enterprise

自然资源是企业的一项重要资产,与其他资产相比,具有明显的特点。本文针对自然资源资产有关会计问题进行探讨和论述,从自然资源资产的涵义、确认的特殊条件、自然资源资产计量基础等方面提出自己的观点。建议初次确认和计量时按历史成本基础进行会计计量,同时按价值基础进行补充披露;后续确认和计量按双重基础,根据不同自然资源的风险、不确定性等因素确定。

As a special asset, characteristics in natural resources assets are quite different in comparison with other assets. The paper describes accounting treatment of natural resources assets, including the definition, confirmation principles and measurement basis. And what＇s more, this paper holds that on initial confirmation, natural resources assets should be measured at cost with a supplement disclosure on the fair value basis, and then on subsequent measurement, whether at cost or at fair value is determined by risk and uncertainty of different natural assets.