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2010 Petroleum Accounting Principles, 5th edition


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Publisher: North Texas State Univ

Number Of Pages:

Publication Date: 2000-03-06

ISBN-10 / ASIN: 0940966255

ISBN-13 / EAN: 9780940966253

Binding: Hardcover

Contents include:

Costs capitalization

Successful-efforts versus full-cost accounting

Explanation of acquisition, exploration, development, production, and abandonment activities

Amortization of capitalized costs

Impairment accounting under SFAS 121 and under full cost rules

Revenue and gas imbalance accounting

Valuation of proved oil and gas properties

Accounting for sales, subleases, production payments, net profit interests, farmouts and carried interests

Accounting for joint operations

Basic E&P income tax rules

Financial accounting for income taxes

Joint interest and partnership accounting

Accounting for international and offshore operations

Financial statement and supplemental disclosures

Illustrative Charts of Accounts

http://mfouda84.blogspot.com/2010/11/petroleum-accounting-principles-5th.html

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