辽宁工程技术大学学报（社会科学版）Issue(2)：164-167,4.
《石油天然气开采》准则与IFRS6的对比与趋同
Contrast and convergence of ASBE 27 and IFRS 6
王菲菲 1杨惠贤1
作者信息
- 1. 西安石油大学 管理学院，陕西 西安 710065
- 折叠
摘要
Abstract
Based on the comparative analyses of the "Accounting Standards No. 27 for Business Enterprise - Petroleum and Natural Gas Production" and the International Finan-cial Reporting Standards No. 6, "Exploration for and Evaluation of Mineral Resources", 6 comparable items and several sub-points were proposed accordingly and 6 properties in-cluding definition, confirmation, measurement and processing were presented. Through index-ing properties under each item, fuzzy clustering method and Jaccard corrected coefficient were adopted to measure the degree of convergence of the two standards. The results show that in the mining resource development and production, exploration and evaluation of min-eral resources and the corresponding impairment processing, the two standards share a higher degree of convergence.关键词
会计准则/石油天然气开采/国际趋同/修正的Jaccard系数/模糊聚类Key words
accounting standard/petroleum and natural gas production/international con-vergence/corrected Jaccard coefficient/fuzzy clustering分类
管理科学引用本文复制引用
王菲菲,杨惠贤..《石油天然气开采》准则与IFRS6的对比与趋同[J].辽宁工程技术大学学报（社会科学版）,2014,(2):164-167,4.
