Oil and gas accounting [electronic resource] : upstream operations / Linda M. Nichols, Ph. D., CPA, A. Charles Funai Endowed Professor in Business School, Energy Economics, Policy, and Commerce, Collins College of Business, the University of Tulsa.

"Bloomberg Tax Accounting Portfolio 5206-3rd, Oil and Gas Accounting: Upstream Operations (Accounting Policy and Practice Series) covers a full scope of accounting and financial reporting standards and practices for upstream oil and gas activities both in the United States and internationally.&...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author: Nichols, Linda M. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2008]-
Series:Accounting policy & practice series ; 5206-3rd.
Subjects:
Table of Contents:
  • Detailed analysis. Introduction and scope of portfolio
  • Successful-efforts method of accounting for exploration and development activities
  • Full-cost method of accounting for exploration and development activities
  • Impairment
  • Asset retirement obligations
  • Accounting for production activities
  • Revenue accounting
  • Accounting for joint interest operations
  • Unitizations
  • Conveyances
  • Disclosures
  • Basic well economics
  • Working papers.