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资产弃置费用的国内外研究现状综述 |
[财务会计论文] 摘 要:本文首先说明了资产弃置费用的概念,然后分别阐述了不同国家和组织对资产弃置费用处理的规定和处理方法,并对其进行了理论性总结。其次,对资产弃置费用在国内外企业中应用的情况进行了梳理。最后得出结论,认为我国的资产弃置费用无论在理论或者是实务中都还处于起步阶段,与国际先进水平有较大差距。 关键词:资产弃置费用;核电站;石油企业 Abstract:Firstly this paper explains the definition of asset retirement obligations. Then it expounds on accounting regulations and different methods of asset obligations in different countries and organization, and makes a theoretical summary. Secondly, this paper lists the application of asset retirement obligations in domestic and foreign enterprises. Finally, it gets a conclusion that our asset retirement obligations are still in the early stage whatever in the terms of theory or practice. And there is a wide gap between the international advanced level and ours. Key words:Asset retirement obligations;Nuclear power plant;Petroleum company 一、引言 石油天然气、核电等企业在其生产的过程中对环境不可避免的造成了破坏,而且这些企业在其生产结束后同样要对其生产设施进行弃置行为。由于企业要对其弃置行为履行必要的义务,将环境外部成本内部化的前提条件之下就要求企业在会计领域对企业的资产弃置费用进行合理的处理。2001年FASB就指出“弃置”是指非临时性的将使用状态的长期资产移除,包括出售、放弃、再循环使用或者以某种方式处……
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投稿人:fd4rtf |
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最后编辑:admin46 |
财务会计论文 | 财务会计论文 |
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