Log in

Relevant bibliographies by topics / Accounting for oil and gas / Journal articles

To see the other types of publications on this topic, follow the link: Accounting for oil and gas.

Journal articles on the topic 'Accounting for oil and gas'

Author: Grafiati

Published: 4 June 2021

Last updated: 7 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Accounting for oil and gas.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Klaver, Keith C. "Accounting for Acquisition of Oil and Gas Properties." Natural Gas 2, no. 8 (2008): 14–19. http://dx.doi.org/10.1002/gas.3410020805.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Dayanandan, Ajit, and Han Donker. "Oil prices and accounting profits of oil and gas companies." International Review of Financial Analysis 20, no. 5 (2011): 252–57. http://dx.doi.org/10.1016/j.irfa.2011.05.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Steedman, B. P. "ALTERNATIVE RESERVE REPORTING AND EXPLORATION ACCOUNTING METHODS—THE NEED FOR INTERNATIONAL ACCOUNTING STANDARDS." APPEA Journal 44, no. 1 (2004): 865. http://dx.doi.org/10.1071/aj03048.

Full text

Abstract:

The objective of this paper is to analyse the different reserve reporting and exploration accounting methods used globally and highlight the key reporting implications for companies that are domiciled in Australia. This has become a critical issue in the oil and gas sector with the impending implementation of International Accounting Standards (IAS), as these standards as they now stand, do not specifically address the oil and gas industry. As a result companies may have the option or may be required to make significant changes to existing accounting and reporting practices.The paper will anal

APA, Harvard, Vancouver, ISO, and other styles

4

Ja'afar, Yusuf, Hussaini Bala, and Ahmad Muhammded Lawal. "Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria." Global Business Management Review (GBMR) 13, Number 1 (2021): 16–36. http://dx.doi.org/10.32890/gbmr2021.13.1.2.

Full text

Abstract:

This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2019. A correlational research design was used and the data were analyzed using the Generalized Least Square regression (random model). The study found that firm size; leverage and multi-national companies have positive significant influence on the CEAD of listed oil and gas firms in Nigeria. Whilst

APA, Harvard, Vancouver, ISO, and other styles

5

Barako, Dulacha, and Alistair M. Brown. "HIV/AIDS disclosures by oil and gas companies." Social and Environmental Accountability Journal 28, no. 1 (2008): 4–20. http://dx.doi.org/10.1080/0969160x.2008.9651787.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Othman, Jamal, and Yaghoob Jafari. "Accounting for Depletion of Oil and Gas Resources in Malaysia." Natural Resources Research 21, no. 4 (2012): 483–94. http://dx.doi.org/10.1007/s11053-012-9192-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Arifin, Kasman, Dina Hidayat, and Iqbal Maulana Arifin. "MANAGEMENT OF THE OIL AND GAS INDUSTRY IN INDONESIA MANAGERIAL PERSPECTIVE (STUDY IN THE INDONESIAN UPSTREAM OIL AND GAS INDUSTRY)." Dinasti International Journal of Management Science 2, no. 3 (2021): 381–95. http://dx.doi.org/10.31933/dijms.v2i3.700.

Full text

Abstract:

This article discusses the organization of upstream oil and gas industri in Indonesia from managerial perspective. For Indonesian context, actually this has been arranged by the Statement Oil and Gas Standard Accountancy No.29 Year 2009. In developed countries such as United States there is Standard Financial Accounting Statement issued by Financial Accounting Standard Board (FASB). In order to obtain clarity and transparency and to avoid different interpretation between the contractors and the government, therefore there ought to be explicit principles and methods in production sharing contra

APA, Harvard, Vancouver, ISO, and other styles

8

Zadorozhnyi, Zenovii-Mykhailo, and Sofiia Kafka. "The unique characteristics of the operating environment of oil and gas enterprises and their influence on accounting of non-current tangible assets." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 127–40. http://dx.doi.org/10.35774/visnyk2017.03.127.

Full text

Abstract:

The enterprises, which affect accounting of non-current tangible assets and include the following: dependence on natural factors, heterogeneity of gas and oil drilling, development of mineral deposits, immobility of mining processes, duration of mining, technological cycles involving simultaneous mining of various minerals, lack of work-in-progress, sequence of operations and continuity of production processes, and others. In order to study the unique characteristics of the operational environment of oil and gas enterprises and determine their influence on practices and techniques for accounti

APA, Harvard, Vancouver, ISO, and other styles

9

Mekhtiev, F. R. "Rationing of technical losses of gas and gas for own consumption at gas production enterprises." SOCAR Proceedings, no. 3 (September 30, 2020): 148–54. http://dx.doi.org/10.5510/ogp20200300456.

Full text

Abstract:

The article deals with the issues connected with rationing of gas production losses at oil-and-gas production enterprises. The evaluation of process losses is presented; the structure and system of their accounting are considered. Associated and natural gas losses breakdown is given by sources of their origin and trends of required gas for own consumption of oil and gas producing enterprises are classified. Based on generalized theoretical and practical material on the setting of norms for losses, a standard technique for process losses of gas and its own consumption has been developed. Norms

APA, Harvard, Vancouver, ISO, and other styles

10

Cairnie, T. R. "Oil and Gas Accounting: A Review of the Issues and Priorities." Accounting and Business Research 15, no. 58 (1985): 113–22. http://dx.doi.org/10.1080/00014788.1985.9729255.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Cortese, Corinne. "Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture." Accounting History 16, no. 4 (2011): 403–21. http://dx.doi.org/10.1177/1032373211417990.

Full text

Abstract:

Attempts by the Financial Accounting Standards Board (FASB) to standardize oil and gas accounting in the 1970s has been referred to as the “most politicised accounting argument ever” ( Van Riper, 1994 , p.56). Marking the only instance in which the Securities and Exchange Commission (SEC) has declined to support the FASB’s standards, the failure of the FASB to limit accounting method choice has had lasting implications with divergent methods still practised by oil and gas companies today. This study presents a narrative of this development and specifically examines the events through the lens

APA, Harvard, Vancouver, ISO, and other styles

12

Ибрагимова, А., and A. Ibragimova. "Audit and Management Accounting of Geological Risks." Auditor 5, no. 2 (2019): 10–14. http://dx.doi.org/10.12737/article_5c6cfcd1a6ef49.24537874.

Full text

Abstract:

Th e article reveals and systematizes modern approaches to the assessment of geological risks that are inevitable in the development of oil and gas fi elds. An attempt is made to link information about geological risks with the successful development of deposits in the information system of management accounting.

APA, Harvard, Vancouver, ISO, and other styles

13

Comyns, Breeda, and Frank Figge. "Greenhouse gas reporting quality in the oil and gas industry." Accounting, Auditing & Accountability Journal 28, no. 3 (2015): 403–33. http://dx.doi.org/10.1108/aaaj-10-2013-1498.

Full text

Abstract:

Purpose – The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the “search”, “experience”, and “credence” typology. Design/methodology/approach – The method is based on the content analysis of GHG reporting in 245 sustainability reports by 45 oil and gas companies between 1998 and 2010. The content analysis disclosure index developed links GHG reporting requirements with seven quality dimensions. The information associated with each ite

APA, Harvard, Vancouver, ISO, and other styles

14

Dunichkin, Ilya Vladimirovich, and Pavel Kirillovich Kalashnikov. "Accounting for Climate and Typology of Reuse of Offshore Structures with a Change of Function." Applied Mechanics and Materials 713-715 (January 2015): 205–8. http://dx.doi.org/10.4028/www.scientific.net/amm.713-715.205.

Full text

Abstract:

The new typology of marine facilities deals with the problem of offshore oil and gas fields’ infrastructure usage after their elimination. The influence of climate on offshore structures and the authorities’ requirements in the matter of natural environment protection create huge costs for oil and gas companies, if the abandoned platform will be at sea. The concept of oil platform reconstruction with the change of functionhas allowedto create theoretical model of offshore structure and to identify the most relevant functions for the reconstructed objects. It has led to the following basic grou

APA, Harvard, Vancouver, ISO, and other styles

15

Adams, Gary A., and Sam Youdal. "Management: The Evolution of Outsourcing and Insourcing in Oil and Gas Accounting." Journal of Petroleum Technology 59, no. 12 (2007): 32–35. http://dx.doi.org/10.2118/1207-0032-jpt.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Kambiré, Didjour A., Thierry A. Yapi, Jean B. Boti, et al. "Chemical Composition of Leaf Essential Oil of Piper umbellatum and Aerial Part Essential Oil of Piper guineense From Côte d’Ivoire." Natural Product Communications 14, no. 6 (2019): 1934578X1985912. http://dx.doi.org/10.1177/1934578x19859124.

Full text

Abstract:

The combination of 13C nuclear magnetic resonance (NMR) spectroscopy, gas chromatography (GC) (retention index), and gas chromatography-mass spectrometry was used to determine the chemical composition of essential oils of Piper guineense and Piper umbellatum from Côte d’Ivoire. Thus, 54 components, accounting for 91.5% to 97.6%, were identified in the essential oil from aerial parts of P. guineense. In P. umbellatum leaf oil, 49 compounds accounting for 92.8% to 98.7% were identified. Both plants oils were dominated by monoterpenes and sesquiterpenes, with α-phellandrene, (2 E,6 E)-farnesol, a

APA, Harvard, Vancouver, ISO, and other styles

17

Vent, Glenn, and Ronald A. Milne. "THE STANDARDIZATION OF MINE ACCOUNTING." Accounting Historians Journal 16, no. 1 (1989): 57–74. http://dx.doi.org/10.2308/0148-4184.16.1.57.

Full text

Abstract:

This paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining

APA, Harvard, Vancouver, ISO, and other styles

18

Verma, Ram, Rajendra Padalia, Chandan Chanotiya, Amit Chauhan, and Anju Yadav. "Chemical investigation of the essential oil of Laggera crispata (Vahl) Hepper & Wood from India." Journal of the Serbian Chemical Society 76, no. 4 (2011): 523–28. http://dx.doi.org/10.2298/jsc100801048v.

Full text

Abstract:

Hydrodistilled essential oil of the aerial parts of Laggera crispata (Vahl) Hepper & Wood, collected from the Kumaon region of the western Himalayas was analysed by gas chromatography and gas chromatography-Mass Spectrometry. Eighty constituents, accounting for 83.9 % of the total oil composition, were identified. The oil was mainly dominated by sesquiterpenoids (45.3 %) and benzenoid compounds (33.9 %). Among them, 2,5-dimethoxy-p-cymene (32.2 %), 10-epi-?-eudesmol (14.7 %), ?-caryophyllene (6.9 %), and caryophyllene oxide (5.4 %) were major components of the oil.

APA, Harvard, Vancouver, ISO, and other styles

19

Grassian, David, and Daniel Olsen. "Lifecycle Energy Accounting of Three Small Offshore Oil Fields." Energies 12, no. 14 (2019): 2731. http://dx.doi.org/10.3390/en12142731.

Full text

Abstract:

Small oil fields are expected to play an increasingly prominent role in the delivery of global crude oil production. As such, the Energy Return on Investment (EROI) parameter for three small offshore fields are investigated following a well-documented methodology, which is comprised of a “bottom-up” estimate for lifting and drilling energy and a “top-down” estimate for construction energy. EROI is the useable energy output divided by the applied energy input, and in this research, subscripts for “lifting”, “drilling”, and “construction” are used to differentiate the types of input energies acc

APA, Harvard, Vancouver, ISO, and other styles

20

Bhuiyan, M. N. I., J. Begum, P. K. Sardar, and M. S. Rahman. "Constituents of Peel and Leaf Essential Oils of Citrus Medica L." Journal of Scientific Research 1, no. 2 (2009): 387–92. http://dx.doi.org/10.3329/jsr.v1i2.1760.

Full text

Abstract:

The chemical constituents of leaf and peel essential oil of Citrus medica L. were analysed by gas chromatography mass spectroscopy (GC-MS). Nineteen components accounting for 99.9% of the oil were identified in leaf oil. The major constituents are erucylamide (28.43%), limonene (18.36%) and citral (12.95%). The peel oil contains forty three components accounting for 99.8% of the total oil and the major components are isolimonene (39.37%), citral (23.12%) and limonene (21.78%). Keywords: Citrus medica; Essential oils; GC-MS; Erucylamide; Isolimonene. © 2009 JSR Publications. ISSN: 2070-0237 (Pr

APA, Harvard, Vancouver, ISO, and other styles

21

Astuti, Ayi, Indri Utami, and Mentari Puteri Pertiwi. "Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (2021): 15–27. http://dx.doi.org/10.36555/jasa.v5i1.1605.

Full text

Abstract:

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of d

APA, Harvard, Vancouver, ISO, and other styles

22

Гиниятуллин and Yunir Giniyatullin. "Development of operational costs controlling within automated control system." Vestnik of Kazan State Agrarian University 8, no. 4 (2014): 11–14. http://dx.doi.org/10.12737/2426.

Full text

Abstract:

In the current economic conditions it is particularly important to create reliable cost information, using the tools of the automated system operational controlling. Lack of an effective system of controlling of cost and management accounting often leads to problems in the development of management strategies by financial results and cost’s of oil production enterprises. ERP-system is currently possible to develop an effective strategy of cost management , but the controversial issues are the choice of objects of managerial cost accounting of oil and gas company, develop options for synthetic

APA, Harvard, Vancouver, ISO, and other styles

23

Шевелева, Анастасия, Anastasiya Sheveleva, Владимир Шевелев, and Vladimir Shevelev. "Specifics of Financial Reporting Standards in Oil and Gas Industry." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 4, no. 2 (2019): 263–70. http://dx.doi.org/10.21603/2500-3372-2019-4-2-263-270.

Full text

Abstract:

The research featured the peculiarities of financial reporting standards applied by oil and gas businesses. Enterprises that use International Financial Reporting Standards have to take into account their changes, which occur quite often in an unstable environment. The paper describes the main International Financial Reporting Standards and the operational aspects of their use by oil and gas enterprises. The research objective was to analyze the practice of maintaining financial statements of those oil and gas companies that use International Financial Reporting Standards. Using the methods of

APA, Harvard, Vancouver, ISO, and other styles

24

Captain Briggs, Alasin. "Hedge Accounting and Market Value of Quoted Manufacturing Firms in Nigeria: Panel Data Evidence." International Journal of Accounting & Finance Review 2, no. 1 (2018): 21–38. http://dx.doi.org/10.46281/ijafr.v2i1.20.

Full text

Abstract:

In a developing economy such as Nigeria, the business environment is characterized with risk that affects the operational efficiency and the performance of quoted firms. There is needed to make policies that will hedge against risk in the operating environment. This study examined the effect of hedge accounting on the market value of quoted oil and gas firms. A sample of 10 oil and gas firms was selected based on data quality and availability to address the requirements of the variables in the regression model. The study modeled market value as linear function of cash flow hedging, investment

APA, Harvard, Vancouver, ISO, and other styles

25

KAFKA, Sofia. "KEY ISSUES OF ACCOUNTING FIXED ASSETS MANAGEMENT OF OIL AND GAS ENTERPRISES: ANALYSIS OF FEATURES, COMPOSITION AND VALUATION." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 76–87. http://dx.doi.org/10.37128/2411-4413-2019-2-7.

Full text

Abstract:

The article deals with the key issues concerning the system of security of fixed assets at the enterprises of the oil and gas industry. The purpose of the article is to investigate the fixed assets features and composition at the the enterprises of oil and gas industry, to determine the approaches to their assessment at the stage of their receipt by the enterprise. The state, dynamics of value and the degree of depreciation of fixed assets in Ukraine for the year 2017 have been analyzed, their features have been distinguished at the enterprises of different branches of the economy. To ensure t

APA, Harvard, Vancouver, ISO, and other styles

26

Patatoukas, Panos N., Richard G. Sloan, and Jenny Zha. "On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts." Accounting Review 90, no. 6 (2015): 2449–82. http://dx.doi.org/10.2308/accr-51128.

Full text

Abstract:

ABSTRACT We identify a setting in which firms are required to disclose discounted cash flow (DCF) estimates relating to the value of their primary assets. ASC 932 (formerly SFAS No. 69) has mandated DCF disclosures for proved oil and gas reserves since 1982, and these reserves constitute the primary assets of oil and gas royalty trusts. For a hand-collected sample of oil and gas royalty trusts, we find that (1) the mandatory DCF disclosures are incrementally value-relevant over historical cost accounting variables, (2) investors misprice royalty trust units because they underweight the disclos

APA, Harvard, Vancouver, ISO, and other styles

27

Ogunmola, Oluranti O. "CHEMICAL COMPOSITIONS AND ANTIMICROBIAL ACTIVITY OF THE LEAF ESSENTIAL OIL OF GOSSYPIUM HIRSUTUM." SOUTHERN BRAZILIAN JOURNAL OF CHEMISTRY 23, no. 23 (2015): 91–100. http://dx.doi.org/10.48141/sbjchem.v23.n23.2015.91_revista2015.pdf.

Full text

Abstract:

The study was conducted to analyze the chemical constituent and to evaluate the antimicrobial properties of the leaf essential oil of Gossypium hirsutum. The oil was obtained by hydrodistillation and was analyzed by gas chromatography and gas chromatography-mass spectrometry (GC/GC-MS). This revealed the presence of fifty components accounting for - % of the total oil fraction. The leaf oil was dominated by patchoulane (14.70%), Ally 1-2, 6,6–trimethyl bicyclo (3.1.1) heptane (5.95%). 1,7, 7 – trimethyl bicyclo (2.2.1) heptanes (5.95%)and 9- (1 – methylethylidene) bicyclo (6.1.0) nonane (5.95%

APA, Harvard, Vancouver, ISO, and other styles

28

Quirin, Jeffrey J., Kevin T. Berry, and David O’Brien. "A Fundamental Analysis Approach to Oil and Gas Firm Valuation." Journal of Business Finance & Accounting 27, no. 7‐8 (2000): 785–820. http://dx.doi.org/10.1111/1468-5957.00335.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Williamson, M. "ACCOUNTING STANDARDS REFORM—WILL THERE BE HAVOC?" APPEA Journal 45, no. 1 (2005): 633. http://dx.doi.org/10.1071/aj04047.

Full text

Abstract:

Australia’s corporate regulatory authorities have been extensively lobbied during the last 10 years to move to adopt an international set of accounting standards that the major nations of the world have evolved. Following the establishment of the International Accounting Standards Board (IASB) in the UK, that body has moved to promulgate a broad range of accounting standards. Australia has been a member of the IASB from its early days.The IASB has moved to promulgate some accounting standards. The Australian Accounting Standards Board (AASB) has moved to adopt these same standards. In effect,

APA, Harvard, Vancouver, ISO, and other styles

30

TANZHARYKOV, P. A., U. ZH SARABEKOVA, and A. E. TULEGEN. "RISK ASSESSMENT IN OIL AND GAS PRODUCTION." Neft i gaz 1, no. 121 (2020): 95–107. http://dx.doi.org/10.37878/2708-0080/2021-1.08.

Full text

Abstract:

It is necessary to carry out work to analyze the harmful factors of accidents during the production, operation and transportation of raw materials in oil and gas fields and assess their compliance with the requirements of the standards of the Republic of Kazakhstan. The main goal of labor protection is to create safe working conditions for employees, as well as to prevent personnel from illnesses. In this regard, it is necessary to have a system of accounting, analysis and assessment of the state of labor protection, as well as management of labor protection. This article proposes ways to quic

APA, Harvard, Vancouver, ISO, and other styles

31

Ironkwe, Uwaoma, and Ordu Promise A. "An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria." International Journal of Management Science and Business Administration 1, no. 9 (2015): 14–32. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.19.1002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Henry, Nick, and Adam Cunningham. "Accounting and financial reporting considerations for oil and gas companies operating under Australia's proposed Carbon Pollution Reduction Scheme." APPEA Journal 49, no. 2 (2009): 585. http://dx.doi.org/10.1071/aj08058.

Full text

Abstract:

The introduction of the Carbon Pollution Reduction Scheme (CPRS) is one of Australia’s most significant economic reforms since the deregulation of the Australian financial markets in the 1980s and will have a significant impact on companies across a number of sectors—in particular those in the oil and gas industry. Given the significant greenhouse gas emission footprint of the oil and gas industry in Australia, for many oil and gas companies the cost of buying carbon pollution permits and/or reducing emissions through targetted abatement programs is likely to be significant. From a strategic p

APA, Harvard, Vancouver, ISO, and other styles

33

Healy, Paul M., and George Serafeim. "Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments." Accounting Horizons 34, no. 1 (2019): 111–29. http://dx.doi.org/10.2308/horizons-17-133.

Full text

Abstract:

SYNOPSIS Concerns about high rates of government corruption in resource rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and mitigate corruption. However, we find a low frequency of voluntary disclosures of payments by oil and gas firms, and negative stock price reactions for affected firms at the announcement of regulations mandating disclosure. This suggests that sample firm managers and their investors perceive that such disclosures generat

APA, Harvard, Vancouver, ISO, and other styles

34

Magaev, Nikolay A., Gagik M. Mkrtchyan, and Larisa V. Skopina. "Real Options Valuation of Deposits." World of Economics and Management 19, no. 2 (2019): 31–48. http://dx.doi.org/10.25205/2542-0429-2019-19-2-31-48.

Full text

Abstract:

Income approach based on the method of discounted cash flows (DCF) seems to be the main instrument to evaluate economic efficiency of investment projects when developing oil and gas fields. However, at early stages of exploration and exploitation of hydrocarbon resources, uncertainty and risks of investors are very high, which limits the use of traditional methods. It is necessary to develop valuation tools accounting high uncertainty of input data on the exploitation of oil and natural gas resources, flexibility of their development by formation of rational production strategy with volatility

APA, Harvard, Vancouver, ISO, and other styles

35

Barenbaum, Azariy A. "New representations on oil and gas origin in connection with the opening of the phenomenon of reserves replenishment in exploited oil fields." Georesursy 21, no. 4 (2019): 34–39. http://dx.doi.org/10.18599/grs.2019.4.34-39.

Full text

Abstract:

New ideas about the origin of oil and gas are discussed. They are caused by the discovery of the phenomenon of replenishment of oil and gas reserves in exploited fields. This phenomenon was discovered by the Russian geologists a quarter of a century ago, and a little later it was theoretically justified on the basis of the biosphere concept of oil and gas formation. As a result, the well-known «organic hypothesis» and «mineral hypothesis», which have long time competed in oil and gas geology are being replaced by new representations today, according to which oil and gas are the inexhaustible u

APA, Harvard, Vancouver, ISO, and other styles

36

Boone, Jeff P. "Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy." Accounting Review 77, no. 1 (2002): 73–106. http://dx.doi.org/10.2308/accr.2002.77.1.73.

Full text

Abstract:

This paper investigates three potential explanations for the puzzlingly weak value relevance of oil and gas asset present values documented in prior research: measurement error, model misspecification, and time-period idiosyncrasy. I operationally define the magnitude of measurement error as the measurement error variance, estimated using an errors-in-variables two-stage regression model similar to that used by Barth (1991) and Choi et al. (1997). I find that (1) measurement error in the present value measure of oil and gas assets is on average less than the measurement error in the historical

APA, Harvard, Vancouver, ISO, and other styles

37

Тихонова, Ирина. "Особенности учета поиска, оценки и разведки нефтегазовых месторождений". Известия Байкальского государственного университета 27, № 1 (2016): 19–26. http://dx.doi.org/10.17150/2500-2759.2017.27(1).19-26.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Zadorozhnyi, Zenovii, Valentyna Orlova, and Sofiia Kafka. "Cost and managerial accounting of joint activities related to the use of fixed assets." Herald of Ternopil National Economic University, no. 2(88) (June 5, 2018): 84–93. http://dx.doi.org/10.35774/visnyk2018.02.084.

Full text

Abstract:

The research paper reveals the essence of the concepts of joint activity, joint operation, and joint venture. A set of key features for classification of joint activities is identified and their impact on accounting of joint activities is assessed. The article also reviews the essential elements of accounting of joint activities in the light of International Financial Reporting Standards (IFRS), and characterizes the process of recording accounting entries related to basic operations, which depend on organizational forms of joint activities (a joint venture or a joint operation, with or withou

APA, Harvard, Vancouver, ISO, and other styles

39

Humphrey, Phillip, David A. Carter, and Betty Simkins. "The market’s reaction to unexpected, catastrophic events." Journal of Risk Finance 17, no. 1 (2016): 2–25. http://dx.doi.org/10.1108/jrf-08-2015-0072.

Full text

Abstract:

Purpose – The purpose of this paper is to examine the stock market reaction to the Gulf oil spill and determine if the markets exhibited rational pricing. On April 20, 2010, the US Coast Guard received a report of an explosion and fire aboard Transocean’s Deepwater Horizon offshore drilling rig. The resulting spill exceeded the Exxon Valdez oil spill as the worst in US history. With the total cost of the disaster reaching almost $54 billion for British Petroleum, clearly the spill had far-reaching effects on its market value. However, the more interesting question is what valuation effects mig

APA, Harvard, Vancouver, ISO, and other styles

40

Tesevic, Vele, Slobodan Milosavljevic, Vlatka Vajs, et al. "Chemical composition and antifungal activity of the essential oil of Douglas fir (Pseudosuga menziesii mirb. Franco) from Serbia." Journal of the Serbian Chemical Society 74, no. 10 (2009): 1035–40. http://dx.doi.org/10.2298/jsc0910035t.

Full text

Abstract:

The chemical composition of the essential oil of fresh young needles with twigs of Douglas fir (Pseudosuga menziesii Mirb. Franco) obtained by hydrodistillation were analyzed by gas chromatography (GC) and gas chromatography-mass spectrometry (GC-MS). Ten compounds, accounting for 94.26 % of the oil, were identified. The main compounds found were bornyl acetate (34.65 %), camphene (29.82 %), ?-pinene (11.65 %) and santene (5.45 %). The antifungal activity of the essential oil was tested against various fungal species. The minimum inhibitory concentration of Douglas fir essential oil ranged fro

APA, Harvard, Vancouver, ISO, and other styles

41

ADELMAN, M. A. "WESTERN HEMISPHERE PERSPECTIVES: OIL AND NATURAL GAS." Contemporary Economic Policy 3, no. 4 (1985): 3–12. http://dx.doi.org/10.1111/j.1465-7287.1985.tb00816.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Pincus, Morton, and Shivaram Rajgopal. "The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms." Accounting Review 77, no. 1 (2002): 127–60. http://dx.doi.org/10.2308/accr.2002.77.1.127.

Full text

Abstract:

This research investigates whether oil and gas producing firms use abnormal accruals and hedging with derivatives as substitutes to manage earnings volatility. Firms engaged in oil exploration and drilling are exposed to two kinds of risks that can cause earnings volatility: oil price risk and exploration risk. Firms can use abnormal accrual choices and/or derivatives to reduce earnings volatility caused by oil price risk, but cannot directly hedge the operational risk of unsuccessful drilling. Because hedging and using abnormal accruals are costly activities, and because prior research sugges

APA, Harvard, Vancouver, ISO, and other styles

43

Weinstock, Vladimir D., and Stephen D. Heister. "Modeling Oil Flows in Engine Sumps: Drop Dynamics and Wall Impact Simulation." Journal of Engineering for Gas Turbines and Power 128, no. 1 (2004): 163–72. http://dx.doi.org/10.1115/1.1924432.

Full text

Abstract:

A computational preliminary design tool has been developed to help simulate drop-related processes that take place in an oil sump of a gas turbine engine accounting for drop motion, deformation, breakup, and drop∕wall interactions including wall film impact and potential splashing. Aerodynamic interactions with the gas phase are considered using an exact solution of the Navier–Stokes equations to approximate the annular gas flow. Detailed results for the baseline case that attempts to replicate the conditions found in a typical oil sump of a turbofan engine are presented. In addition, the resu

APA, Harvard, Vancouver, ISO, and other styles

44

Zyleva, N. V. "Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement." International Accounting 23, no. 11 (2020): 1291–312. http://dx.doi.org/10.24891/ia.23.11.1291.

Full text

Abstract:

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposal

APA, Harvard, Vancouver, ISO, and other styles

45

Özgür, Şevkat, and Franz Wirl. "Cross-Border Mergers and Acquisitions in the Oil and Gas Industry: An Overview." Energies 13, no. 21 (2020): 5580. http://dx.doi.org/10.3390/en13215580.

Full text

Abstract:

This paper surveys cross-border oil and gas mergers and acquisitions (M&A) transactions in recent years using a large sample of 18,179 transactions announced over the period 2000–2018. M&A activities depend on economic fundamentals, but also on sector specifics and this particularly holds true for the oil and gas industry. Therefore, we have added sector specific to the standard economic explanations of mergers and acquisitions by accounting for institutions, resources, and politics. Indeed, our outputs show that industry-specific factors seem much more important in motivating M&A

APA, Harvard, Vancouver, ISO, and other styles

46

Spear, Nasser A., and Mark Leis. "Artificial neural networks and the accounting method choice in the oil and gas industry." Accounting, Management and Information Technologies 7, no. 3 (1997): 169–81. http://dx.doi.org/10.1016/s0959-8022(97)90003-5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Nakamura, Yasushi. "The oil and gas industry in the Russian economy: a social accounting matrix approach." Post-Communist Economies 16, no. 2 (2004): 153–67. http://dx.doi.org/10.1080/1463137042000223868.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Knull, William H., Scott T. Jones, Timothy J. Tyler, and Richard D. Deutsch. "Accounting for Uncertainty in Discounted Cash Flow Valuation of Upstream Oil and Gas Investments." Journal of Energy & Natural Resources Law 25, no. 3 (2007): 268–302. http://dx.doi.org/10.1080/02646811.2007.11433463.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Malmquist, David H. "Efficient contracting and the choice of accounting method in the oil and gas industry." Journal of Accounting and Economics 12, no. 1-3 (1990): 173–205. http://dx.doi.org/10.1016/0165-4101(90)90046-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Brok, J. F. C. "Availability Assessment of Oil and Gas Production Systems." International Journal of Quality & Reliability Management 4, no. 4 (1987): 21–36. http://dx.doi.org/10.1108/eb002887.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!