Fundamentals of Oil & Gas Accounting

Inbunden, Engelska, 2016

1 886 kr

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Beskrivning

Professor Charlotte Wright updates her indispensable accounting book for the oil and gas industry in this upcoming sixth edition. The past several years have seen significant changes in the accounting and disclosure rules for the industry. While the book has thorough updates throughout, there are new industry issues specifically addressed from the accounting perspective. Some of the significant updates and new material include: Discussion of the significance of shale and unconventional production as it relates to accounting principles.New definitions of reserves from the Securities and Exchange Commission, and the impact on accounting processes.All citations and references align with the updated authoritative literature from the Financial Accounting Standards Board.A new chapter discussing specific issues previously unaddressed regarding property valuation in the industry.New, and updated, end-of-chapter problems.

Produktinformation

Utgivningsdatum:2016-11-30
Mått:190 x 266 x 45 mm
Vikt:2 166 g
Format:Inbunden
Språk:Engelska
Antal sidor:806
Upplaga:6
Förlag:PennWell Books
ISBN:9781593703639

Utforska kategorier

Energiindustri inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Dr. Charlotte Wright is Regents Professor and Anadarko Petroleum Chair in the School of Accounting in the Spears School of Business at Oklahoma State University in Stillwater, Oklahoma, USA. She specializes in the area of oil and gas accounting and contract economics and in the area of accounting business combinations and consolidations. Dr. Wright has been actively involved in academic research, education, consulting, and practice in the oil and gas accounting and economic analysis area for the past 30 years. She has coauthored two books: International Petroleum Accounting and Fundamentals of Oil and Gas Accounting and has published numerous journal articles and has made countless presentations and speeches on oil and gas industry-related topics.

Innehållsförteckning

Upstream Oil and Gas OperationsIntroduction to Oil and Gas AccountingOil and Gas Reserves Nondrilling Exploration Costs—Successful EffortsAcquisition Cost of Unproved Property—Successful EffortsDrilling and Development Costs—Successful EffortsProved Property Cost Disposition—Successful EffortsFull Cost AccountingProduction Activities and Project AnalysisAsset Retirement and Environmental ObligationsImpairment and Disposal of Long-Lived AssetsAccounting for Revenue from Oil and Gas SalesBasic Oil and Gas Tax AccountingJoint Interest AccountingConveyancesOil and Gas DisclosuresAnalysis of Oil and Gas Companies’ Financial StatementsAccounting for International Petroleum Operations