資源描述：
《企業(yè)資產(chǎn)棄置義務(wù)會(huì)計(jì)問(wèn)題研究.pdf》由會(huì)員上傳分享，免費(fèi)在線(xiàn)閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
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
