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OverviewDetailed and expanded to accommodate changes in the oil and gas industry, this text is suitable for both industry and academic mediums. The new international chapter is an overview of current international oil and gas accounting and the problems that companies face in accounting for international operations. The new pipeline accounting chapter deals with accounting under the FERC rules as contrasted with GAAP accounting. This revision discusses tax accounting using the most up-to-date tax law changes, and also includes numerous flow charts, diagrams and actual examples. It deals primarily with accounting practices and procedures, and only briefly with topics such as the formation of oil and gas, drilling and production methods. The major emphasis of the book pertains to costs incurred in the exploration and production of oil and natural gas. Accounting for the incurrence and disposition of these costs is presented for the two major accounting methods - successful efforts and full cost. Also, innovative chapters concerning conveyances, joint interest accounting and required disclosures for oil and gas producing activities are presented. Full Product DetailsAuthor: Rebecca A. Gallun , John W. Stevenson , Lynda M. NicholsPublisher: PennWell Books Imprint: PennWell Books Edition: 3rd edition Weight: 1.315kg ISBN: 9780878144044ISBN 10: 0878144048 Pages: 672 Publication Date: 01 January 2000 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Out of Print Availability: Out of stock  Table of ContentsA profile of petroleum operations; introduction to oil and gas accounting; nondrilling exploration costs under SE; acquisition costs of unproved property under SE; drilling and development costs under SE; proved property cost disposition under SE; full costs accounting; accounting for production actitivities; accounting for revenue from oil and gas sales; basic oil and gas tax accounting; complex mineral interests and joint interest accounting; conveyances; oil and gas disclosures; overview of international accounting; pipeline accounting.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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