Stranded Assets dalam Industri Migas: Perspektif Akuntansi dan Dampaknya terhadap Laporan Keuangan
石油ガス業界における座礁資産：会計観点と財務諸表への影響 (AI 翻訳)
Asywariani Zahra, Siti Bunayyah Fakhirah, A. Sapitri, Rina Tjandrakirana DP
🤖 gxceed AI 要約
日本語
本レビュー研究は、低炭素経済への移行に伴う石油・ガス業界の座礁資産リスクと、会計上の影響（減損、耐用年数変更、開示強化）を分析。規制変化や再生可能エネルギー進展が資産評価に与える影響を整理し、現行会計基準のギャップを指摘する。
English
This systematic literature review analyzes stranded asset risks in the oil and gas industry driven by the low-carbon transition, focusing on accounting implications such as impairment, changes in useful life estimates, and enhanced disclosure needs. It highlights gaps between corporate sustainability commitments and current accounting practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でも石油精製・元売り各社は座礁資産リスクに直面。SSBJの開示基準では、移行リスクの定量的影響が求められつつあり、本レビューは会計基準の調整が日本の実務に示唆を与える。
In the global GX context
Globally, this paper contributes to the TCFD/ISSB discussion on accounting for transition risks. It underscores the need for financial reporting to reflect climate-related asset impairments and risk disclosures, relevant to the SEC's climate rule and CSRD.
👥 読者別の含意
🔬研究者:Provides a structured literature review on stranded assets and accounting linkages, useful for framing future empirical studies.
🏢実務担当者:Accounting teams in oil & gas firms can reference this to align impairment testing with energy transition scenarios and disclosure requirements.
🏛政策担当者:Standard setters (IASB, ASBJ) should consider adjusting accounting guidance to mandate explicit consideration of transition risk in asset valuation.
📄 Abstract（原文）
This study aims to analyze the phenomenon of stranded assets in the oil and gas (O&G) industry and examine its impact on financial statements from an accounting perspective. The global transition toward a low-carbon economy has increased the risk of asset value decline in the fossil energy sector, potentially affecting corporate financial stability and long-term investment decisions. This research employs a Systematic Literature Review (SLR) method by analyzing scientific articles indexed in Scopus and SINTA from 2021 to 2026, ensuring a comprehensive and up-to-date synthesis of existing studies. The findings indicate that stranded asset risks are driven by regulatory changes, advancements in renewable energy technologies, and shifts in global economic conditions, which render certain oil and gas assets economically unviable. In addition, increasing environmental awareness and policy pressures further accelerate the obsolescence of carbon-intensive assets. From an accounting perspective, this phenomenon leads to a higher likelihood of asset impairment, changes in asset useful life estimates, and the need for enhanced risk disclosure in financial reporting. It also raises concerns regarding the accuracy of asset valuation and the transparency of financial statements. Furthermore, the study identifies a gap between corporate sustainability commitments and accounting practices that have not fully reflected energy transition risks. Therefore, adjustments in accounting standards and financial reporting practices are necessary to better accommodate stranded asset risks and ensure the relevance, transparency, and reliability of financial information for stakeholders in a rapidly evolving energy landscape.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31004/riggs.v5i1.7636first seen 2026-06-29 09:00:30
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