International Petroleum Accounting

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Wright, Charlotte J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: OnixTransformation.OnixModel.CityOfPublication : PennWell Books, 2019.
Temas:
Petroleum industry and trade > Accounting.
Pétrole > Industrie et commerce > Comptabilité.
Petroleum industry and trade > Accounting
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Contents
  • Chapter 1. Overview of International Upstream Operations
  • International Financial Accounting and Reporting Standards
  • Oil and Gas Industry-Specific Accounting Standards
  • International Industry Structure
  • Overview of Upstream Operations
  • Mineral Interest Basics
  • Different Accounting Practices for Different Purposes
  • Chapter 2. International Petroleum Contracts
  • Tax/Royalty Systems
  • Lease Agreements
  • Concession Agreements
  • Production/Profit Sharing Systems
  • Production Sharing Contracts (Agreements) and Terms
  • Service Agreements
  • Joint Operating Agreements
  • Summary
  • Chapter 3. Reserves and Resources
  • Reserve Reporting: U. S. GAAP and IFRS
  • SPE-PRMS Petroleum Resources Management System Guidance
  • SEC Reserve Guidance
  • Reserve Reporting
  • Reserves Owned or Entitled
  • Chapter 4. Accounting for Non-Drilling Exploration and License Acquisition Costs-Successful Efforts
  • Financial Accounting Methods in Oil and Gas Operations
  • Pre-License Acquisition Exploration
  • Accounting for Non-drilling Exploration
  • Accounting Accounting for Mineral Property (License) Acquisition Costs
  • Impairment of Unproved Property
  • Abandonment of Unproved Property
  • Post-Balance Sheet Period Impairments of Unproved Property
  • Unproved Property Reclassification
  • Sales of Unproved Property
  • Chapter 5. Accounting for Exploratory Drilling and Appraisal Costs-Successful Efforts
  • Contract Accounting and AFEs
  • Exploratory Wells versus Development Wells in Financial Accounting
  • Accounting for Exploratory Drilling and Appraisal Costs
  • Time Limit on Capitalization of Exploration and Evaluation or Appraisal Costs
  • Impairment of Exploration and Evaluation Assets-IFRS
  • Damaged or Lost Equipment and Materials
  • Post-Balance Sheet Events
  • Subsequent Measurement into Development Operations-IFRS
  • Chapter 6. Accounting for the Costs of Development-Successful Efforts
  • Reclassification with Field as Cost Center
  • Development Drilling and Development Costs
  • Other Drilling Situations
  • Drilling and Development Seismic
  • Support Equipment and Facilities
  • Overhead Associated with Development Activities
  • Cost Approval, Budgeting, and Monitoring
  • Capitalization of Borrowing Costs
  • Moving into the Production Phase
  • Carried Interests
  • Non-Working Interests
  • Farm-ins and Farm-outs
  • Acquisition of Working Interest in Proved Property
  • Business Combinations
  • Chapter 7. Depreciation, Depletion, and Amortization-Successful Efforts
  • Application of IAS 16
  • Application ASC 932-360
  • Reserves Owned or Economic Entitlement
  • Unit-of Production DD&A
  • Joint Production of Oil and Gas
  • Contents ix Significant Development Expenditures
  • Depreciation of Support Equipment and Facilities
  • Amortization of Non-Working Interest
  • Replacements and Repairs of Items of Property, Plant and Equipment-IFRS
  • Abandonment of Proved Properties
  • Sales of Proved Property

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