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Full Description
Professor Charlotte Wright updates her indispensable accounting book for the oil and gas industry in this upcoming sixth edition. The past several years have seen significant changes in the accounting and disclosure rules for the industry. While the book has thorough updates throughout, there are new industry issues specifically addressed from the accounting perspective.
Some of the significant updates and new material include:
Discussion of the significance of shale and unconventional production as it relates to accounting principles.
New definitions of reserves from the Securities and Exchange Commission, and the impact on accounting processes.
All citations and references align with the updated authoritative literature from the Financial Accounting Standards Board.
A new chapter discussing specific issues previously unaddressed regarding property valuation in the industry.
New, and updated, end-of-chapter problems.
Contents
Upstream Oil and Gas Operations
Introduction to Oil and Gas Accounting
Oil and Gas Reserves
Nondrilling Exploration Costs—Successful Efforts
Acquisition Cost of Unproved Property—Successful Efforts
Drilling and Development Costs—Successful Efforts
Proved Property Cost Disposition—Successful Efforts
Full Cost Accounting
Production Activities and Project Analysis
Asset Retirement and Environmental Obligations
Impairment and Disposal of Long-Lived Assets
Accounting for Revenue from Oil and Gas Sales
Basic Oil and Gas Tax Accounting
Joint Interest Accounting
Conveyances
Oil and Gas Disclosures
Analysis of Oil and Gas Companies' Financial Statements
Accounting for International Petroleum Operations
