Study on the accounting of non-oil/gas wasting assets

This paper supposes that the accounting of non-oil/gas mining resources cannot copy oil and gas standards. It should be treated as wasting assets. This paper analyses the content of non-oil/gas wasting assets, and set wasting asset accounting subject. Furthermore, it also studies the accounting of getting, depletion, impairment, transferring, and connecting of non-oil/gas wasting assets.