摘要
通过对《企业会计准则第27号——石油天然气开采》和国际财务报告准则第6号《矿产资源的勘探与评价》进行对比分析,提出了6项可比项目及若干细分点,对于可比项目提出了定义、确认、计量、处理等6个属性,通过对各个项目下的属性进行赋值,采用模糊聚类方法及Jaccard修正系数对两个准则的趋同度进行了测量。结果显示:在矿区资源的开发与生产、矿产资源的勘探与评价以及相应的减值处理方面,两个准则有较高的趋同度。
Based on the comparative analyses of the ＂Accounting Standards No. 27 for Business Enterprise - Petroleum and Natural Gas Production＂ and the International Finan- cial Reporting Standards No. 6, ＂Exploration for and Evaluation of Mineral Resources＂, 6 comparable items and several sub-points were proposed accordingly and 6 properties in- eluding definition, confirmation, measurement and processing were presented. Through index- ing properties under each item, fuzzy clustering method and Jaccard corrected coefficient were adopted to measure the degree of convergence of the two standards. The results show that in the mining resource development and production, exploration and evaluation of min- eral resources and the corresponding impairment processing, the two standards share a higher degree of convergence.
出处
《辽宁工程技术大学学报（社会科学版）》
2014年第2期164-167,共4页
Journal of Liaoning Technical University(Social Science Edition)
关键词
会计准则
石油天然气开采
国际趋同
修正的Jaccard系数
模糊聚类
accounting standard
petroleum and natural gas production
international con-vergence
corrected Jaccard coefficient
fuzzy clustering
