International Petroleum Accounting
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Ch. 1Upstream petroleum operations1Ch. 2Industry accounting practices21Ch. 3Contracts that influence accounting decisions35Ch. 4Accounting for pre-license prospecting, nondrilling exploration, & license acquisition costs - successful efforts73Ch. 5Accounting for exploratory drilling & appraisal costs - successful efforts109Ch. 6Accounting for the costs of development - successful efforts129Ch. 7Depreciation, depletion, & amortization - successful efforts157Ch. 8Full cost accounting in international operations191Ch. 9Accounting for production costs & company evaluation227Ch. 10Recognition of revenue263Ch. 11Impairment of proved property, wells, equipment, & facilities307Ch. 12Accounting for future decommissioning & environmental costs327Ch. 13Accounting for international joint operations361Ch. 14Disclosure of cost & reserve information395App. AAIPN 2002 model form international operating agreement423App. BAIPN model form international accounting procedure515App. CSEC reg. S-X, rule 4-10545App. DAcronyms commonly used in the international petroleum industry559
