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Financial Accounting Policy Setting Full Cost Vs Successful Efforts Accounting In The Oil And Gas Industry
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Book Synopsis Financial Accounting Policy Setting: Full Cost Vs. Successful Efforts Accounting in the Oil and Gas Industry by : Christine Gray Hunt
Download or read book Financial Accounting Policy Setting: Full Cost Vs. Successful Efforts Accounting in the Oil and Gas Industry written by Christine Gray Hunt and published by . This book was released on 1978 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Full Cost Vs. Successful Efforts in Petroleum Accounting by : John Holmes Myers
Download or read book Full Cost Vs. Successful Efforts in Petroleum Accounting written by John Holmes Myers and published by . This book was released on 1974 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting and Reporting by Oil and Gas Producing Companies by : Financial Accounting Standards Board
Download or read book Financial Accounting and Reporting by Oil and Gas Producing Companies written by Financial Accounting Standards Board and published by . This book was released on 1978 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook on Oil and Gas Accounting by : Robert J. Koester
Download or read book Handbook on Oil and Gas Accounting written by Robert J. Koester and published by Institutes for Energy Development. This book was released on 1982 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Standards and Regulations for Oil and Gas Producers by : Cecil H. Moore
Download or read book Accounting Standards and Regulations for Oil and Gas Producers written by Cecil H. Moore and published by . This book was released on 1986 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit and Accounting Guide by : AICPA
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-30 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: First update in 4 years! As fluctuating oil prices, off-shore drilling, and other energy-related issues impact the way your clients conduct business, it i essential to have a keen understanding of the domestic and international topics and trends facing the oil and gas industry today. This 2018 edition includes over 200 pages of invaluable guidance to help accountants improve their industry knowledge, fine-tune their strategies, and provide high-quality services to their clients. This publication provides important technical guidance, summarizes new standards and practices, and delivers "how-to" advice for handling audit and accounting issues that will be critical to your success. Key Features of this title are: An updated illustrative representation letter that contains industry-specific representations. Discussion and interpretive guidance associated with FASB ASC 606, Revenue from Contracts with Customers
Book Synopsis Oil & Gas Accounting by : Horace R. Brock
Download or read book Oil & Gas Accounting written by Horace R. Brock and published by . This book was released on 1985 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oil and Gas Accounting written by and published by . This book was released on 1982 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Quality of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry by :
Download or read book Earnings Quality of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry written by and published by . This book was released on 2018 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earnings -- Earnings management -- Earnings quality -- Cash flows -- Successful efforts -- Full cost -- Exploration and production -- Upstream -- Oil and gas accounting -- Accounting methods -- Accounting standards -- Extractive activities -- Extractives industry -- Accrual quality -- Persistence -- Predictability -- Smoothness -- Value relevance -- Timeliness -- Conservatism -- Verdienste -- Verdienstebestuur -- Verdienstegehalte -- Kontantvloei -- Suksesvolle pogings -- Vollekoste -- Eksplorasie en produksie -- Stroomop -- Olie- en gasrekeningkunde -- Rekeningkundige metodes -- Rekeningkundige standaarde -- Ekstraktiewe aktiwiteite -- Ekstraksiebedryf -- Aangroeiingsgehalte -- Volharding -- Voorspelbaarheid -- Gladheid -- Waarderelevansie -- Tydigheid -- Konserwatisme
Book Synopsis Audit and Accounting Guide by : AICPA
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: First update in 4 years! As fluctuating oil prices, off-shore drilling, and other energy-related issues impact the way your clients conduct business, it i essential to have a keen understanding of the domestic and international topics and trends facing the oil and gas industry today. This 2018 edition includes over 200 pages of invaluable guidance to help accountants improve their industry knowledge, fine-tune their strategies, and provide high-quality services to their clients. This publication provides important technical guidance, summarizes new standards and practices, and delivers "how-to" advice for handling audit and accounting issues that will be critical to your success. Key Features of this title are: An updated illustrative representation letter that contains industry-specific representations. Discussion and interpretive guidance associated with FASB ASC 606, Revenue from Contracts with Customers
Book Synopsis Oil & Gas Accounting by : Steven M Bragg
Download or read book Oil & Gas Accounting written by Steven M Bragg and published by . This book was released on 2018-04-28 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil and gas operations have some of the most unique accounting issues found in any industry. Oil & Gas Accounting delves into acquisition, exploration, development, and production activities, covering many industry-specific accounting issues. Topics covered include the successful efforts method, full cost method, reserve reporting, the unit of production method, severance taxes, take-or-pay arrangements, transfers of mineral interests, and joint interest accounting, as well as industry-specific controls that should be installed. In short, this is the essential oil and gas desk reference for the accountant.
Book Synopsis Oil & Gas Accounting by : Steven M Bragg
Download or read book Oil & Gas Accounting written by Steven M Bragg and published by . This book was released on 2021-04-21 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil and gas operations have some of the most unique accounting issues found in any industry. Oil & Gas Accounting delves into acquisition, exploration, development, and production activities, covering many industry-specific accounting issues. Topics covered include the successful efforts method, full cost method, reserve reporting, the unit of production method, severance taxes, take-or-pay arrangements, transfers of mineral interests, and joint interest accounting, as well as industry-specific controls that should be installed. In short, this book is the essential oil and gas desk reference for the accountant.
Book Synopsis Oil & Gas Accounting & Economics by : Methadius Iweanya Ofili
Download or read book Oil & Gas Accounting & Economics written by Methadius Iweanya Ofili and published by Independently Published. This book was released on 2022-02-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil and Gas firms can chose between the Successful Efforts Accounting and the Full Cost Accounting. While the latter capitalizes on all operating expenditures related to locating new oil and gas reserves, and subsequently allocates these costs to future periods, irrespective of exploration outcomes, the former, that is, Successful Efforts Accounting, allows a company to capitalize only those expenses associated with successfully locating new reserves. If unsuccessful or there is "dry hole" outcomes, the firm charges associated operating costs immediately against revenues for that period. With reliable unified reporting, informed decisions can be made as far as production planning, asset management and financial management are concerned. The Petroleum Profit Tax Act, provides for mandatory accurate hydrocarbon accounting including oil block acquisition, payables, receivables, joint venture accounting, tax oil, profit oil, operating income, depreciation, depreciation allowance, amortization, cost depletion, ringfencing, contractual systems such as pure service contracts, production sharing contract, pure service contracts, risk service contracts, technical assistance agreements, oil mining lease, petroleum licensing rounds and joint ventures, gross oil production, cost recovery, royalty oil, contractor share, Home Government share, contractor profit, income tax and bonuses, royalty payment, work commitment, cost recovery limits, participation agreement, operating agreement, MOU, depletion calculation, cost depletion, concessionary deductions, commerciaIty requirement, profits and taxes, the economic rent theory, economic limit, reserve recognition accounting, reserves classifications, bonuses, rents, royalty trust, cost and full accounting, royalties, concessionary fiscal systems, chargeable profit, chargeable tax, assessable tax, disallowed deductions, adjust for profit and production splits. The Petroleum Economists, on the other hand, assist and enhance making investment decisions by analyzing these and other factors including exploration and well drilling data driven decision making or whether or not the development of an entire gas production project should proceed. Their inputs are critical in Production Sharing Contracts negotiations and oil and gas block purchase. They are inevitably involved in the evaluation and management of the operational, environmental, geological, technical, economic and related risks involved in different phases of oil and gas projects. Their work includes the financial analysis of oil and gas production as well as the forecasting of cash flow, oil and gas development assessment, economic indicators, risk analysis and the analysis of the effects of taxation. They also advise on the economic viability and attractiveness of petroleum ventures and operations, quantification of all forms of uncertainties such as reservoir pattern, future oil and gas prices, development costs, bonus payment determination, when the organization is bidding for oil and gas tracts or leases. Using profitability analysis, they prepare guidelines for the selection of the best alternative development options. They provide economic frameworks through which help investors address the three major questions in E&P investment decision making: What is the cost of the proposed E&P venture? What are the absolute economic value and relative cost of the E & P venture? How profitable is the venture when compared to alternative available investment opportunities?
Author :American Institute of Certified Public Accountants. Auditing Standards Division Publisher : ISBN 13 : Total Pages :16 pages Book Rating :4.3/5 (512 download)
Book Synopsis Oil and Gas Producers Industry Developments ... by : American Institute of Certified Public Accountants. Auditing Standards Division
Download or read book Oil and Gas Producers Industry Developments ... written by American Institute of Certified Public Accountants. Auditing Standards Division and published by . This book was released on 1991 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Full Cost Vs. Successful Efforts in Petroleum Accounting by : John Holmes Myers
Download or read book Full Cost Vs. Successful Efforts in Petroleum Accounting written by John Holmes Myers and published by . This book was released on 1974 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Survey of Financial Reporting and Accounting Developments in the Petroleum Industry by :
Download or read book A Survey of Financial Reporting and Accounting Developments in the Petroleum Industry written by and published by . This book was released on 1978 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure by : AICPA
Download or read book Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure written by AICPA and published by John Wiley & Sons. This book was released on 2017-12-04 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.