Böcker av Charlotte J. Wright

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.

Professor Charlotte Wright updates her indispensable accounting book for the oil and gas industry in this sixth edition. The past several years have seen significant changes in the accounting and disclosure rules for the industry. While the book has thorough updates throughout, there are new industry issues specifically addressed from the accounting perspective.

Reflects the issues facing oil and gas producers operating in both US and international locations. This book includes: a chapter on asset retirement obligations and asset impairment; a section on project, analysis and investment decision making; and, coverage of asset exchanges and fair value reporting requirements.