Translated Titles

Accounting for DR & A Costs of Oil and Gas Producing Companies


趙振智(Zhen-Zhi Zhao);孫明華(Ming-Hua Sun)

Key Words

石油天然氣生產企業 ; DR&A成本 ; 會計核算 ; oil and gas producing companies ; DR & A costs ; accounting



Volume or Term/Year and Month of Publication

21卷6期(2005 / 12 / 01)

Page #

6 - 9

Content Language


Chinese Abstract

2001年6月,美國財務會計準則委員會(FASB)發佈了SFAS NO. 143-資產報廢債務會計。該準則的發佈與實施將對石油天然氣生產企業油氣資產報廢所涉及的拆卸、恢復和廢棄成本(DR&A成本)的會計處理實務產生重大影響,將導致其會計核算方法的重大變革。SFAS NO. 143的實施將消除因採用SFAS NO. 19而造成的資產報廢債務在財務報告中披露不一現象,為財務報告使用人提供更為客觀而且可比的財務信息。

English Abstract

FASB issued SFAS NO. 143 ”Accounting for Asset Retirement Obligations” in June, 2001, which dramatically alters accounting for future DR & A costs of oil and gas producing companies that are associated with the retirement of oil and gas production equipment and facilities. This paper examines the history and the future of accounting for DR & A costs of oil and gas producing companies and compares the differences between them.

Topic Category 人文學 > 哲學
人文學 > 歷史學
社會科學 > 社會科學綜合