International petroleum accounting
Langue : Anglais
Auteurs : WRIGHT Charlotte, GALLUN Rebecca A.
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.
Introduction to International Petroleum Industry Accounting. International Contracts That Influence Accounting Decisions. Accounting Decisions and the Phases Encountered in Upstream International Operations. Accounting For Prospecting and License Acquisition Costs. Accounting for Exploratory Drilling and Appraisal Costs. Accounting for the Cost of Development Operations. Accounting for Petroleum Production Activities. Revenue Recognition in International Operations. Accounting for Future Decommissioning Obligations. Depreciation, Depletion and Amortization. Impairment. Accounting for Joint Ventures and Other Contracts. Oil and Gas Reserve Disclosures. Full Cost Accounting.
Date de parution : 03-2005
Ouvrage de 590 p.
18x26 cm
Thèmes d’International petroleum accounting :
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