摘要
本文首先说明了资产弃置费用的概念,然后分别阐述了不同国家和组织对资产弃置费用处理的规定和处理方法,并对其进行了理论性总结。其次,对资产弃置费用在国内外企业中应用的情况进行了梳理。最后得出结论,认为我国的资产弃置费用无论在理论或者是实务中都还处于起步阶段,与国际先进水平有较大差距。
Firstly this paper explains the definition of asset retirement obligations.Then it expounds on accounting regulations and different methods of asset obligations in different countries and organization, and makes a theoretical summary.Secondly, this paper liststhe application of asset retirement obligations in domestic and foreign enterprises.Finally, it gets a conclusion that our asset retirement obligations are still in the early stage whatever in the terms of theory or practice.And there is a wide gap between the international advanced level and ours.
出处
《现代物业（中旬刊）》
2010年第10期36-39,共4页
Modern Property Management
关键词
资产弃置费用
核电站
石油企业
Asset retirement obligations
Nuclear power plant
Petroleum company
