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- W2376505588 abstract "The oil and gas industry is a special kind of profession characterized by high investment,long period and high risk.In the accountancy handle,typical accountancy criteria according with professional feature must be included.With the gradual improvement of our accountancy hierarchy of criteria and marketing of petroleum enterprises in succession,the reformation of oil-gas accounting method has been promoted enormously.A set of oil-gas accounting criteria,enterprise accounting criteria NO.27——oil and natural gas exploitation,emerged in 2006,which is one of the bright spot of this accounting criteria reformation and becomes basal hierarchy of criteria in the area of oil and gas exploitation.This paper elaborates the present situation of oil and gas accounting in China,and depicts simply the main features of oil-gas accounting criteria published only a short while ago,at the same time discusses and looks ahead the important effect of new criteria on our large petroleum enterprises through contrasting the main differences between old criteria and international practices.The aim of this paper is casting a break to attract jade and expecting more colleagues' understanding and high opinion for our oil-gas accounting criteria." @default.
- W2376505588 created "2016-06-24" @default.
- W2376505588 creator A5043061232 @default.
- W2376505588 date "2006-01-01" @default.
- W2376505588 modified "2023-09-24" @default.
- W2376505588 title "THOUGHT ON NEW ENTERPRISE ACCOUNTING CRITERIA NO.27——OIL AND NATURAL GAS EXPLOITATION" @default.
- W2376505588 hasPublicationYear "2006" @default.
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