OT02000 - Oil Industry Accounting: Contents
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Introduction |
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Unique Features of the Oil & Gas Industry |
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Attempts to Standardise Accounting Principles |
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Companies Act 2006 |
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Adoption of IFRS by UK Companies |
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IFRS 6 - Exploration for and Evaluation of Mineral Resources |
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Use and Application of UK Accounting Standards |
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Statements of Recommended Practice |
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Full Costs and Successful Efforts Accounting Methods - Introduction |
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The Full Costs Accounting Method |
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The Successful Efforts Accounting Method |
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Joint Venture Accounting - Introduction |
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Joint Venture Accounting - UKGAAP |
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Joint Venture Accounting - UKGAAP - Summary of the nature of relationships and accounting treatment |
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Joint Venture Accounting - IFRS |
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Joint Venture Accounting - IFRS - Summary of the nature of relationships and accounting treatment |
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Underlift and Overlift |
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Decommissioning |
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Disclosure of Commercial Reserve Quantities. |
