油气田资产减值测试方法研究

以油气田特有的耗竭性矿业资产为对象,针对我国油气田企业实施《企业会计制度》过程中遇到的现实问题,结合国际会计准则和美国第19号财务会计准则的要求,对矿业资产(或矿产)的减损或减值问题进行了探讨。认为:油气田企业的资产价值须进行整体评估,进而进行最高限额测试,对于上市石油公司,须披露油气储量数量信息和价值信息,以便投资者判断油气田企业资产的真正价值。

AN APPROACH ON ASSETS DEVALUING TESTING OF OIL & GAS FIELDS

We took the proper exhausting mining assets in the oil &gas field as object, aims at praxis problems in oil & gas field enterprises actualizing corporation accounting system. According to the requirements of international accounting rules and America No 19 financial accounting rule, the mining assets devaluingwas discussed. We thought that the assets value of oil & gas field enterprises should carry through whole evaluation, and then go along ceiling test. For corporation coming into market, we must throw daylight on its reserves and value information, so that investors can estimate real value of the assets in oil & gas field enterprises.