International petroleum accounting

Type Book

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The authors discuss and illustrate various aspects of accounting in international petroleum operations and related contract accounting issues that arise. The text contrasts U.S. accounting standards with those of other countries that are likely to be applicable to companies operating in international settings. Also included are discussions of petroleum tax regimes encountered around the world.

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Title Statements

Full title :International petroleum accounting / Charlotte J. Wright and Rebecca A. Gallun.

Summary

Edition Statements

Publication Date:©2005.

Publication Statements

Publisher(s):PennWell
Place of Publication:Tulsa, Okla
Language:eng
Publication Date:©2005.

The Physical Object

Description:x, 589 pages ; : 26 cm

Edition Identifiers

ISBN:1593700164, 9781593700164
oclc:ocm55105750
LC Classification:HF5686.P3
Dewey Decimal:657/.862

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.

Subjects

Entreprises multinationales -- Comptabi… International business enterprises -- A… Pétrole -- Industrie et commerce Petroleum industry and trade -- Account…