OT02000 - Oil Industry Accounting: Contents

OT02001Introduction
OT02002Unique Features of the Oil & Gas Industry
OT02003Attempts to Standardise Accounting Principles. USA
OT02004Attempts to Standardise Accounting Principles. UK
OT02005Attempts to Standardise Accounting Principles. IASB
OT02010Company Systems
OT02020Companies Act 1985
OT02030UK Accounting Standards
OT02040Composition of UK Accounting Standards
OT02050Observance of Accounting Standards
OT02060Further Information
OT02070Statements of Recommended Practice (SORPs)
OT02071SORP Making Bodies
OT02072SORPs Issued by OIAC
OT02073Rationalisation January 2000
OT02074Combined SORP January 2000 Updated 7 June 2001
OT02080SOAP's
OT02081FRS18
OT02082Relevance of SOAPs
OT02085Full Costs and Successful Efforts Accounting Methods. Introduction
OT02086Full Costs Accounting Method
OT02087The Successful Efforts Accounting Method
OT02090Importance of Accounting Practice
OT02092Capital/Revenue Divide
OT02110Joint Venture Accounting, Introduction.
OT02111Joint Venture Accounting: Joint Operating Agreements (JOA's)
OT02112Joint Venture Accounting. Operating Committee
OT02113Joint Venture Accounting. Additional Controls
OT02114Joint Venture Accounting. Programmes & Budgets
OT02115Joint Venture Accounting. Authorisation for Expenditure (AFEs)
OT02116Joint Venture Accounting. Contract Approval
OT02117Joint Venture Accounting. Procedure and Right of Audit.
OT02118Joint Venture Accounting. Overheads.
OT02119Joint Venture Accounting. Monthly Activities
OT02130Audit Activities.
OT02131The External Audit
OT02140Internal Audit
OT02145Joint Venture Audit
OT02150Capitalised Revenue. Introduction
OT02151Capitalised Revenue. Capital in Tax Law
OT02152Capitalised Revenue. Revenue in Tax Law
OT02170Oil etc Stock Valuation
OT02171Statement of Standard Accounting Practice 9. Cost.
OT02172Stock Valuation. Oil in Transit.
OT02173Stock Valuation. Transportation Costs.
OT02174Stock Valuation. Royalties.
OT02175Stock Valuation. Petroleum Revenue Tax.
OT02176Stock Valuation. Depreciation.
OT02177Stock Valuation. Abandonment Provision.
OT02190Underlift and Overlift. Introduction
OT02191Underlift and Overlift. SORP Extracts and Recommendations.
OT02192Underlift and Overlift. OTO's Views.
OT02200Disclosure of Commercial Reserve Quantities. *


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