International Petroleum Accounting

Presents a guide to both US accounting standards and the International Accounting Standards Board (IFRS). This second edition focuses on accounting standards and guidance issued by the IFRS, the US Financial Accounting Standards Board, and the US Securities Exchange Commission as they relate to accounting for global petroleum-related operations.
International Petroleum Accounting 2nd edition is a comprehensive, cover-to-cover revision of the International Petroleum Accounting 1st edition. This book uniquely presents a comprehensive guide to both U.S. accounting standards and the International Accounting Standards Board (IFRS). The 2nd edition focuses on accounting standards and guidance issued by the IFRS, the U.S. Financial Accounting Standards Board, and the U.S. Securities Exchange Commission as they relate to accounting and reporting for global petroleum-related operations. The new edition also includes a detailed, point-by-point comparison of U.S. and IFRS standards spanning all significant accounting topics from initial exploration and evaluation of potential oil and gas prospects through production and final abandonment, also including the latest standards relating to revenue recognition, leases, and joint operations. The 2nd edition is updated to include detailed discussion and analyses of current issues related to global economic and political policies impacting the petroleum industry in addition to various petroleum fiscal policies, tax issues, various petroleum contracts, and joint operating agreements. This new edition also includes a new chapter on oil and gas reserves which encompasses a detailed discussion of the latest reserves reporting requirements issued by the U.S. Securities Exchange Commission along with the reserves reporting guidance from the Petroleum Reserve Management System (which is utilized by many companies accounting under IFRS).

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