论资产弃置会计的国际比较

Comparison On Accounting for Asset Retirement Obligations

本文首先说明了资产弃置费用概念,然后分别阐述了不同国家和组织对资产弃置费用处理的会计规定和处理方法,并对其进行了理论性总结,认为它是对传统会计处理方式的一种扩展。作为环境会计的一项重要核算内容,它涉及环境负债、长期资产、折旧与新增费用的组合处理,并采用未来不确定估计方式计量环境负债金额,具有较大的创新。对此,论文还提出了构建我国资产弃置费用会计准则的建议。

Firtly this paper explains the definition of asset retirement obligations,then expounds on accounting regulatizaxonons and different methods of asset retirement obligations in different countries and orgnization, makes theoretical summariz,and describes extension to traditional accounting methods. As an important content in environment acconting ,it adresses the processing of environmental liabilities ,long term assets,depreciation,accretion expense,and measures the amount of environmental liabilities with future uncertainty estimate,which is a large innovation. Finally, this paper puts forward the propsal of constucting accounting for asset retirement obligation in China.