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An excellent training manual and professional reference, Fundamentals of Oil & Gas Accounting, 5th Edition, is packed with examples, diagrams, and appendices. The scope of this text is simply unmatched. The book has been completely updated to reflect the current issues facing oil and gas producers operating in both U.S. and international locations.
Inside you�ll find:
A new chapter on asset retirement obligations and asset impairment
An added section on project analysis and investment decision making
Updated coverage of asset exchanges and fair value reporting requirements
Thorough discussion of oil and gas pricing and marketing arrangements
Updated examples and homework problems
Contents:
A profile of upstream oil and gas operations
Introduction to oil and gas accounting
Nondrilling exploration costs � successful efforts
Acquisition Costs of unproved property�successful efforts
Drilling and development costs�successful efforts
Proved property cost disposition�successful efforts
Full cost accounting
Accounting for production activities
Accounting for asset retirement obligations and asset impairment
Accounting for revenue from oil and gas sales
Basic oil and gas tax Accounting
Joint interest accounting
Conveyances
Oil and gas disclosures
Accounting for international petroleum operations
Analysis of oil and gas companies� financial statements
Appendices
Index
784 Pages/Hardcover/6x9/August 2008
ISBN10 1-59370-137-3
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