International petroleum accounting /
- Publication info:
- Tulsa, Okla. : PennWell, c2005.
Peter F. Bronfman Business Library
On the Shelf
- International petroleum accounting / Charlotte J. Wright and Rebecca A. Gallun.
- Main Author:
- Wright, Charlotte J.
- Other Authors:
Tulsa, Okla. : PennWell, 2005
- Physical Description:
x, 589 p. ; 26 cm.
Includes bibliographical references and index.
Table of Contents
- 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.