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International Petroleum Accounting

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This long-awaited text explains, examines, and discusses various aspects of accounting in international petroleum operations. The authors discuss and illustrate international petroleum contracts and related contract accounting issues that arise and contrast U.S. accounting standards with those of other countries which are likely to be applicable to companies operating in international settings. Also included are discussions of petroleum tax regimes encountered around the world

Author(s): Gallun, Rebecca A.; Wright, Charlotte J
Publisher: Pennwell Pub
Year: 2005

Language: English
Pages: 589
City: Tulsa, Okla
Tags: Финансово-экономические дисциплины;Бухгалтерский учет;Международные стандарты учета и финансовой отчетности;

Content: Upstream petroleum operations --
Industry accounting practices --
Contracts that influence accounting decisions --
Accounting for pre-license prospecting, non-drilling exploration, & license acquisition costs, successful efforts --
Accounting for exploratory drilling & appraisal costs, successful efforts --
Accounting for the costs of development, successful efforts --
Depreciation, depletion, & amortization, successful efforts --
Full cost accounting in international operations --
Accounting for production costs & company evaluation --
Recognition of revenue --
Impairment of proved property, wells, equipment, & facilities --
Accounting for future decommissioning & environmental costs --
Accounting for international joint operations --
Disclosure of cost & reserve information.