shanboury بتاريخ: 3 نوفمبر 2010 تقديم بلاغ بتاريخ: 3 نوفمبر 2010 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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