الرجاء عدم نقل الروابط

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