Fundamentals of Oil & Gas Accounting 5th Edition PDF Download Ebook. Charlotte J. Wright and Rebecca A. Gallun describes the current issues facing oil and gas producers operating in both U.S. and international locations. Inside you'll find: A new chapter on asset retirement obligations and asset impairment; an added section on project analysis and investment decision making.
This text offers updated coverage of asset exchanges and fair value reporting requirements; thorough discussion of oil and gas pricing and marketing arrangements; and, updated examples and homework problems. Accounting for revenue from oil and gas sales is described with basic oil and gas tax accounting.
The contents include profile of upstream oil and gas operations, introduction to oil and gas accounting, nondrilling exploration costs, acquisition costs of unproved property, drilling and development costs, proved property cost disposition, full cost accounting, accounting for production activities, asset retirement obligations and asset impairment.
An excellent training manual and professional reference, it is packed with examples, diagrams, and appendices. The scope of this text is simply unmatched. This book should be required reading for the technical leaders in the industry to understand the far reaching financial implications of decisions.
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