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[متدرب]

Coop student project

The issue of costs related to decommissioning of assets is addressed under IFRS and is becoming an increasingly important issue as such costs are sometimes

Significant relative to the investment in the assets . However , Saudi Aramco has not examined this issue from an accounting point of view . Therefore it is proposed as a student project , to study the issue and prepare a white paper to present the results . If necessary , an Accounting Instruction could be prepared

Based on the conclusions of the white paper . The research paper should address , among other items , the following :

1- What does IFRS require regarding the accounting for decommissioning costs?

2- What sort of decommissioning costs ( be asset type ) does Saudi Aramco incur today or may incur in the future ?

3- How are these costs funded and accounted for today?

4- Are there any company policies or statements related decommissioning of assets?

5- How do other public companies such as Shell, Exxon and Chevron treat decommissioning costs?

6- Conclusion : Is there an accounting issue for Saudi Aramco and , if so , how do we propose to resolve it? The solution should encompass the budgeting

Issues along with the financial accounting issues.

وهذا ايميلي = MHHHB@HOTMAIL.COM