International petroleum accounting /

Bibliographic Details
Main Author:	Wright, Charlotte J.
Other Authors:	Gallun, Rebecca A.
Format:	Book
Language:	English
Published:	Tulsa, Okla. : PennWell, [2005]
Subjects:	Petroleum industry and trade > Accounting. International business enterprises > Accounting.

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.