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00000cam a2200000Mu 4500 |
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OCoLC |
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20240329122006.0 |
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m o d |
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210206s2019 xx o ||| 0 eng d |
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|a EBLCP
|b eng
|c EBLCP
|d LOA
|d K6U
|d OCLCF
|d OCLCO
|d OCLCQ
|d OCLCO
|d OCLCQ
|d OCLCL
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| 020 |
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|a 9781593701796
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| 020 |
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|a 1593701799
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| 029 |
1 |
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|a AU@
|b 000069440608
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| 035 |
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|a (OCoLC)1236266741
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| 050 |
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4 |
|a HF5686.P3
|b .W754 2019
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| 082 |
0 |
4 |
|a 657/.839
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| 049 |
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|a UAMI
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| 100 |
1 |
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|a Wright, Charlotte J.
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| 245 |
1 |
0 |
|a International Petroleum Accounting
|h [electronic resource].
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| 260 |
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|a OnixTransformation.OnixModel.CityOfPublication :
|b PennWell Books,
|c 2019.
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| 300 |
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|a 1 online resource (597 p.)
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| 500 |
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|a Description based upon print version of record.
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| 505 |
0 |
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|a 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
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| 505 |
8 |
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|a 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
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| 505 |
8 |
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|a 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
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| 505 |
8 |
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|a 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
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| 505 |
8 |
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|a 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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| 500 |
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|a Chapter 8. Full Cost Accounting.
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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0 |
|a Petroleum industry and trade
|x Accounting.
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| 650 |
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6 |
|a Pétrole
|x Industrie et commerce
|x Comptabilité.
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| 650 |
|
7 |
|a Petroleum industry and trade
|x Accounting
|2 fast
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| 758 |
|
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|i has work:
|a International petroleum accounting (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCFGTdgjWRtKr8RjQcmwqKm
|4 https://id.oclc.org/worldcat/ontology/hasWork
|
| 776 |
0 |
8 |
|i Print version:
|a Wright, Charlotte J.
|t International Petroleum Accounting
|d OnixTransformation.OnixModel.CityOfPublication : PennWell Books,c2019
|
| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6468139
|z Texto completo
|
| 938 |
|
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|a ProQuest Ebook Central
|b EBLB
|n EBL6468139
|
| 994 |
|
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|a 92
|b IZTAP
|
