企业资产弃置义务会计问题研究.pdf

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1、ABSTRACTAssetretirementobligationsreferstotheobligationsofdecommission,removingandenvironmentalrestorationthatfirmsshouldundertakeaccordingtothelawsandregulationsorthecontractwhenthetangiblelong-livedassetsareinretirementstageinfuturebecausethefirmsacquired,constructed,exploredandusedtheseassets

2、.Thereisabiguncertaintyfortheperformanceoftimeandmethodofassetretirementobligations,sorelevantaccountingregulationsandthedifficultyofexecutionarehigherthanothernon-financialliability.Asourcountrypaymoreattentiontotheprotectionontheenvironmentandthereleaseoftherelevantlaw,somelistedcompanieswillh

3、avetobefacedwithmoreandmorestrictrequirementsinassetretirementobligations.Also,therearenotsystematicaccountingstandardsontheassetretirementobligations.Consideringtheaspectsabove,underthebackgroundofoverallconvergenceofChineseaccountingstandardswithInternationalaccountingstandards,itisverynecessa

4、ryforustomakeadeepandsystematicresearchontheproblemsofassetretirementobligations.TheresearchontheproblemsofassetretirementobligationsisalittlelateinChina.Therearealotofdrawbackswhichneedtobefurtherimproved.Thepaperstudiesandanalyzestherecognition,measurementandrelatedproblemsontheassetretirement

5、obligationsthroughthetheoryofdifferentaccountingstandardsboardsontheassetretirementobligations.Thispaperhopestofindoutthedrawbackswhichneedtobeimprovedthroughthetheoreticalresearchandcasestudymethodsoastoprovidemorehelpfortheenterprisesontheassetretirementobligations,whichfurtherpromotesthedevel

6、opmentofaccountingstandardsontheassetretirementobligations.Therearetotalfivepartsinthepaper:Thefirstpart,whichiscalledintroduction,mainlyintroducedtheresearchbackgroundandtheoreticalsignificanceandpracticalvalueinthispaper,makereviewsonthedomesticandforeignresearchpresentsituationfromtheaspectso

7、fdifferentaccountingstandardboardsandthewholesituationoftheimplementationofassetretirementobligations.Atthesametime,thisparthavemadethedefinitionofrelevantconceptsandresearchmethods,describedthestructurearrangementandtheposs