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" International petroleum accounting / "
Charlotte J. Wright and Rebecca A. Gallun
Document Type
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BL
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Record Number
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645954
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Doc. No
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dltt
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Main Entry
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Wright, Charlotte J
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Title & Author
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International petroleum accounting /\ Charlotte J. Wright and Rebecca A. Gallun
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Page. NO
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x, 589 pages ;; 26 cm
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ISBN
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1593700164
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Bibliographies/Indexes
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Includes bibliographical references and index
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Contents
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Upstream petroleum operations -- Industry accounting practices -- Contracts that influence accounting decisions -- Accounting for pre-license prospecting, non-drilling exploration, and license acquisition costs, successful efforts -- Accounting for exploratory drilling and appraisal costs, successful efforts -- Accounting for the costs of development, successful efforts -- Depreciation, depletion, and amortization, successful efforts -- Full cost accounting in international operations -- Accounting for production costs and company evaluation -- Recognition of revenue -- Impairment of proved property, wells, equipment, and facilities -- Accounting for future decommissioning and environmental costs -- Accounting for international joint operations -- Disclosure of cost and reserve information
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Subject
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Petroleum industry and trade-- Accounting
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Subject
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International business enterprises-- Accounting
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Dewey Classification
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657/.862
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LC Classification
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HF5686.P3W75 2005
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Added Entry
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Gallun, Rebecca A
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