SKOLKOVO School of Management

Шарлотта Райт.

Финансовый и бухгалтерский учет в международных нефтегазовых компаниях / Шарлотта Райт, Ребекка Галлан. - Москва: Олимп-Бизнес, 2007. - 665 p. ; 26 cm.

Includes bibliographical references and index.

Upstream petroleum operations -- Industry accounting practices -- Contracts that influence accounting decisions -- Accounting for pre-license prospecting, non-drilling exploration, & license acquisition costs, successful efforts -- Accounting for exploratory drilling & appraisal costs, successful efforts -- Accounting for the costs of development, successful efforts -- Depreciation, depletion, & amortization, successful efforts -- Full cost accounting in international operations -- Accounting for production costs & company evaluation -- Recognition of revenue -- Impairment of proved property, wells, equipment, & facilities -- Accounting for future decommissioning & environmental costs -- Accounting for international joint operations -- Disclosure of cost & reserve information.

9785969300569

2004010611


Petroleum industry and trade--Accounting.
International business enterprises--Accounting.

HF5686.P3 / W75 2005

657/.862