International petroleum accounting /
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Tulsa, Okla. :
PennWell,
c2005.
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| Subjects: |
Table of Contents:
- 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.