| 我国油气会计准则国际比较研究 |
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| 引用本文： | 程德兴,姜滇.我国油气会计准则国际比较研究[J].荆州师范学院学报,2007,30(5):64-67. |
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| 作者姓名： | 程德兴 姜滇 |
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| 作者单位： | [1]长江大学管理学院,湖北荆州434023 [2]中国石油华东销售公司,上海200122 |
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| 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。
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| 关 键 词： | 油气会计准则 IFRS6 FASB |
| 文章编号： | 1673-1395（2007）05-0064-04 |
| 收稿时间： | 2007-06-26 |
The International Comparative Study of Oil and Natural Gas Accounting Standard |
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| CHENG De-xing, JIANG Dian.The International Comparative Study of Oil and Natural Gas Accounting Standard[J].Journal of Jingzhou Teachers College,2007,30(5):64-67. |
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| Authors: | CHENG De-xing JIANG Dian |
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| Abstract: | 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. |
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| Keywords: | oil and natural gas accounting standard IFRS6 FASB |
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