Oil and Gas and Extractive Accounting
Definition: Specialized rules for exploration costs, depletion, and reserve reporting
Scope:ModerateDifficulty:Difficult
Specialized rules for exploration costs, depletion, and reserve reporting
StandardsASC 932, IFRS 6
CertificationsCPA
GeographyUS SEC; international PRMS
Sub-topics (6)
Related Subjects
Components
- Successful Efforts MethodSub-topic
- Full Cost MethodSub-topic
- Depletion and Amortization DD&ASub-topic
- Reserve Estimation and ReportingSub-topic
- Production Sharing Agreement AccountingSub-topic
- Mining and Mineral AccountingSub-topic
Articles (6)
External Links
- Oil and gas accounting — Wikipedia