上期，我们从《国际财务报告准则第6号——矿产资源的勘探和评价》（以下简称IFRS 6）和美国《会计准则汇编第932号——石油与天然气》（以下简称为“ASC 932”）涉及的范围以及关键概念进行了对比分析。本期，我们将重点确认与计量的角度进行比较。
一、确认时的计量
·IFRS 6（国际）
Explorationevaluation assets should be measured at cost.
[译]
勘探和评价资产应以成本予以计量。
Expendituresrelated to the following activities which could be included in the initialmeasurement of exploration and evaluation assets are:
(1)acquisition of rights to explore;
(2)topographical, geological, geochemical, and geophysical studies;
(3)exploratory drilling;
(4)trenching;
(5)sampling;
(6)activities in relation to evaluatingtechnical feasibility and commercial viability of extracting a mineralresource.
[译]
与下列活动相关的支出应在初始计量时计入勘探和评价资产：
（1）勘探权利的取得；
（2）地形、地理、地球化学和地球物理方面的研究；
（3）勘探性钻井；
（4）挖掘；
（5）取样；
（6）与评价矿产资源开采的技术可行性及商业可行性有关的活动。
Expendituresnot to be included in the initial measurement of exploration and evaluationassets are:
(1) the development of a mineral resourceonce technical feasibility and commercial viability of extracting a mineralresource have been established;
(2) administration and other generaloverhead costs.
[译]
下列支出在初始计量时不应计入勘探和评价资产：
（1）认定矿产资源开发的技术可行性及商业可行性后的开发活动的支出；
（2）管理和其他一般费用。
·ASC 932（美国）
Thecosts of the special types of assets used in oil and gas producing activitiesare capitalized when incurred. Some examples include:
(1) Mineral interests in properties: a. Unproved—Properties with no proved reserves;
b. Proved—Propertieswith proved reserves
(2) Wells and related equipment and facilities
(3) Support equipment and facilities
(4) Uncompleted wells, equipment, and facilities.
[译]
石油和天然气生产活动中使用的特殊类型资产的成本在发生时进行资本化，一些例子包括：
（1）矿产权益：a .未经证实的，即没有探明储量的权益；b .已被证实的，即具有探明储量的权益
（2）井以及相关设备和设施
（3）支持设备和设施
（4）未完成的井、设备和设施。
Acquisitioncosts incurred to obtain oil and gas properties through purchase, lease, etc.are capitalized.
[译]
通过购买、租赁等获得石油和天然气资产所产生的购置成本进行资本化。
Developmentcosts are incurred in order to:
(1) Get access to and prepare well locations
(2) Drilland equip development wells
(3) Set up production facilities
(4) Provide better recovery systems.
Thesecosts are capitalized as uncompleted equipment and facilities until drilling orconstruction is completed.
[译]
开发成本的发生是为了：
（1）访问并准备好矿井的位置
（2）钻探和装备开发井
（3）建立生产设施
（4）提供更好的恢复系统。在钻井或施工完成之前，这些成本被资本化为未完成的设备和设施。
Production involvesdifferent costs ranging from lifting to field storage. These costs, togetherwith depreciation, depletion, and amortization of capitalized acquisition,exploration, and development costs, are part of the cost of the oil and gasproduced.
[译]
生产涉及从起重到现场存储等不同成本。这些成本加上资本化收购、勘探和开发成本的折旧、减值和摊销，是生产石油和天然气成本的一部分。
Geological andgeophysical costs, unproved properties carrying costs, and the costs of dryhole and bottom hole contributions are expensed. Drilling costs are capitalizeduntil a determination has been made as to the success of the well. Ifsuccessful, these costs are transferred to uncompleted wells, relatedequipment, and facilities. The cost of drilling, less residual value, ischarged to expense if proved reserves are not found.
[译]
地质和地球物理成本、未经证实的矿产权益的运输成本以及干井和井底贡献的成本都计入费用。直到确定矿井的成功，钻井成本才进行资本化。如果成功，这些成本将转移到未完成的井、相关设备和设施。如果未找到探明储量，则钻探成本减去剩余价值减去后计入费用。
二、确认后的计量
·IFRS 6（国际）
Anyobligations for removal and restoration that are incurred during a particularperiod as a consequence of having undertaken the exploration for and evaluationof mineral resources is recognised in terms of IAS 37.
Afterrecognition, an entity should apply either the cost model or the revaluationmodel to its exploration and evaluation assets(IAS 16 and IAS 38 contain thekey concepts).
[译]
在这一特定期间内，由于从事矿产资源的勘探和评价而承担的任何拆迁和回复的债务，都应按照《国际会计准则第37号——准备、或有负债和或有资产》的规定予以确认。
主体在对勘探和评价资产进行确认后，应采用成本模式或者重估模式对其进行计量（国际会计准则第16号和第38号包含了相关的关键概念）。
（补充）
Property,Plant, and Equipment(IAS 16)
《国际会计准则第16号——不动产、工厂和设备》
(1) cost model
The carryingamount of an item of property, plant, and equipment is its cost lessaccumulated depreciation and impairment losses.
(2) revaluation model
The carryingamount of an item of property, plant, and equipment is its fair value lesssubsequent accumulated depreciation and impairment losses.
(3)Assetsclassified as held for sale are shown at the lower of fair value less costs tosell and carrying value.
[译]
（1）成本模式
不动产、工厂和设备的账面价值等于其成本减去累积折旧和减值损失。
（2）重估模式
不动产、工厂和设备的账面价值等于其公允价值减去后续的累积折旧和减值损失。
（3）作为持有待售的资产，其价值是公允价值减出售成本和账面价值两者中的较低者。
IntangibleAssets( IAS 38)
《国际会计准则第38号——无形资产》
(1) cost model
The carryingamount of an intangible asset is its cost less accumulated amortisation.
(2) revaluation model
The carryingamount of an item of intangible asset is its fair value less subsequentaccumulated amortisation and impairment losses.
(3) Assets classified as held for sale areshown at the lower of fair value less costs to sell and carrying value.
[译]
（1）成本模式
无形资产的账面价值等于其成本减去累积摊销。
（2）重估模式
无形资产的账面价值等于其公允价值减去后续累积摊销和减值损失。
（3）作为持有待售的资产，其价值是公允价值减出售成本和账面价值两者中的较低者。
·ASC 932（美国）
Costsassociated with drilling exploratory wells or exploratory-type stratigraphicwells are capitalized until it is determined that the well has proved reservesat which time the capitalized costs are reclassified to wells and relatedequipment and facilities. If, however, proved reserves are not found, thecapitalized drilling costs of the well are charged to expense. When drilling iscompleted if it is determined that the well has reserves but those reservescannot be classified as proved, the reporting enterprise will continue tocapitalize drilling costs if (1) the reserves found are sufficient to justifycompletion of the well as a producing well, and (2) the reporting enterprise ismaking sufficient progress assessing the reserves and the economic andoperating viability of the project.
Thesecosts are amortized as reserves are produced and, along with lifting(production) costs, are classified as costs of production.
[译]
直至确定该井已探明储量，与钻探探井或探井型地层井相关的成本才进行资本化，此时资本化成本重新分类为井及相关设备和设施。但是，如果未找到探明储量，则钻井成本中已被资本化的部分将计入费用。在钻井完成后，如果确定油井有储量但是这些储量不能被分类为已证实，当存在以下情况时报告主体将继续将钻井成本资本化：（1）发现的储量足以证明完井作为生产井，（2）报告企业正在充分评估项目的储量和经济及运营可行性。
这些成本在储备产生时进行摊销，并与起重成本一起分类为生产成本。
Unproved propertiesare reclassified to proved properties upon discovery of proved reserves. Whenproved reserves are found, the costs capitalized as uncompleted wells,equipment, and facilities are reclassified as completed wells, equipment, andfacilities.
[译]
未经证实的矿产权益在发现已探明储量后重新分类为已证实的权益。当发现已探明的储量时，将未完成的井、设备和设施已资本化的成本重新分类为完井、设备和设施。
参考资料：[1]《国际财务报告准则第6号——矿产资源的勘探和评价》[2]Joanne M.Flood.Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.Wiley GAAP 2017[3]中国会计准则委员会组织翻译：《国际财务报告准则》.中国财政经济出版社，2015.12[4]汪祥耀，邵毅平：《美国会计准则研究——从经济大萧条到全球金融危机》.立信会计出版社，2010.06
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