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From Human Resource & Organisational Development Consultancy (HRODC) Postgraduate Training Institute
On-Line Postgraduate Programme In Advanced Oil and Gas Accounting 1
...ventories
o Lower-of-cost-or-market valuation
- Accumulation and allocation of costs
- Individual production costs
o Secondary and Tertiary recovery
o Gathering systems
o Saltwater disposal systems
o Tubular goods
o Severance taxes
VI. ACCOUNTING FOR PRODUCTION ACTIVITIES (2)
- Production cost statements
- Joint interest operations
-
more...
On-Line Postgraduate Programme In Advanced Oil and Gas Accounting 1
...ventories
o Lower-of-cost-or-market valuation
- Accumulation and allocation of costs
- Individual production costs
o Secondary and Tertiary recovery
o Gathering systems
o Saltwater disposal systems
o Tubular goods
o Severance taxes
VI. ACCOUNTING FOR PRODUCTION ACTIVITIES (2)
- Production cost statements
- Joint interest operations
-
more...
On-Line Postgraduate Programme In Advanced Oil and Gas Accounting 2
General Contents, Concepts and Issues
I. ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS AND ASSET IMPAIRMENT
I. A. Accounting for asset retirement obligations
(1) Scope of SFAS No. 143
(2) Legally enforceable obligations
* Obligating event
* Asset recognition
* Initial measurement - fair value
* Traditional Approach
* Expected Cash Flow Approach
more...
General Contents, Concepts and Issues
I. ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS AND ASSET IMPAIRMENT
I. A. Accounting for asset retirement obligations
(1) Scope of SFAS No. 143
(2) Legally enforceable obligations
* Obligating event
* Asset recognition
* Initial measurement - fair value
* Traditional Approach
* Expected Cash Flow Approach
more...
