国外资产弃置会计的发展、比较及启示——兼议我国资产弃置会计的构建思路

The Latest Development,Comparison and Enlightenment of International Assets Retirement Accounting——on the Framework of Assets Retirement Accounting in China

由于相关行业的资产废弃问题,不仅会引致严重的环境污染,而且对企业造成不利的财务影响,因此欧美日等国的会计准则制定机构纷纷发布相关准则加以规范。本文梳理了国际资产弃置会计研究的历史进程,分析和比较了美国、日本、我国及IASB等相关研究机构在制定和实施资产弃置会计准则及指南中的异同及经验,并提出了发展我国资产弃置会计准则体系的若干框架。

As a result of the issue of assets retirement obligation in related industries, it not only will lead to serious environmental pollution, and also adverse -to -business financial impact, so some accounting standards -setting bodies have issued guidelines to regulate in Europe, America and Japan. This paper sort out the historical process of international assets retirement accounting, and take the analysis and comparison of the assets retirement accounting guide and practice which is implemented in the United States, Japan and other countries, and put forward the a number of recommendations for development of assets retirement accounting standards.