Relevant bibliographies by topics / Oil and gas accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Oil and gas accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Oil and gas accounting"

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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.

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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.

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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.

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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 analyse the issues, potential implications, and opportunities within the following areas:A brief summary of the history of oil and gas accounting standards and the status of existing IAS.The different reserve reporting practices for exploration accounting and reserve reporting practices between the United States (US), United Kingdom (UK), and Australia, including the different interpretations of reserves within the countries.The alternative accounting outcomes for exploration expenditure depending upon whether successful efforts are applied, area of interest, or full cost accounting.The relationship between reserve reporting and exploration accounting, with examples of how multiple accounting outcomes may result from the same exploration program.Discuss the actions required by oil and gas executives to best manage the issues.The paper will be written and presented in a style such that non-accountants or reserve experts will be able to understand the issues. Detailed analysis of technical issues and industry specific references will be avoided e.g. accounting jargon.The paper will be of most value to representatives of Australian independent oil and gas companies, but would also be of interest to international companies.
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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.

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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 firm growth has a negative significant relationship with the CEAD of listed oil and gas firms in Nigeria. It is concluded that larger firms and multi-national companies in the Nigerian oil and gas sector have high likelihood of disclosing environmental accounting information. Thus, it is recommended that the management of listed oil and gas firms in Nigeria should expand their size by acquiring more assets, maintain a consistent growth by exploring more opportunities while improving their gearing ratio to ensure a stable balance between the proportion of debt and assets. It therefore, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws geared towards ensuring that listed oil and gas firms in Nigeria embrace CEAD. Furthermore, Global Environmental Disclosure Index (GEI) should be considered as the most acceptable yardstick for measuring environmental accounting by the listed oil and gas firms in Nigeria.
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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.

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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.

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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.

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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 contract and desired accountancy period so that the similar method can be applied on APBN (National Planning and Expenditure Budget). This is since accountancy method affects financial report. With the latter, contractor’s performance and state income can be measured. Research methodology are ground research and exploratory research, reaseacher assumption based on field condition and resolve problem from literature study.
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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.

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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 accounting of capital assets, methods of measuring interconnections, analysis and synthesis, logical approach are used. Special methods of statistical groups and generalization are applied to explore trends in the oil and gas industry as a whole, and separate sub-sectors of oil and gas extraction, drilling, and transportation. It is found that in the oil and gas industry, the basic methods of measuring accrued depreciation on fixed assets, viewed as the main component of non-current tangible assets, are straightforward and industrial methods; depreciation is not calculated on buffer gas classified as a noncurrent asset; among non-current tangible assets there are no long-term biological assets; enterprises bear significant expenses related to repair and maintenance of main pipelines, etc. The findings of the study are aimed at increasing the reliability, timeliness and analytics of accounting, which will enhance operational efficiency and management of non-current tangible assets in oil and gas enterprises.
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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.

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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 of process losses and gas for own consumption were calculated based on the technique for nine OGPDs, two underground gas storages of the Azneft PU and eleven oil and gas operating companies. Structural constitution of process losses was analyzed at all these enterprises, a comprehensive benchmarking of loss rate was carried out, a flow diagram of standard own consumption of gas was constructed, and conclusions were drawn.
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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.

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Dissertations / Theses on the topic "Oil and gas accounting"

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Algeru, Osama Ibrahim Al-Muktoof. "Perceptions and evaluations of internal audit function in Libyan oil and gas companies." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/1183/.

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Adere, Endale. "Accounting for Oil and Gas : The effect of the gap between US GAAP and IFRS on Norwegian companies." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-51283.

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Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. The two biggest accounting regimes, IASB and USA have their own standards for the upstream activities of those companies. The standard setting bodies mandatorily require companies to comply. Norwegian listed companies, as they are in the IASB regime, must comply with the IASB standard, IFRS 6. Problem  The IASB standard has a problem of addressing the entire upstream activities of the companies Moreover, the standard has conceptual flaw. However, these oil and gas firms are required to follow it. As a remedy, the entities fill the gap by using the US GAAP, if they are listed, as the regulation requires them to follow IFRS. Thus, using these two standards coupled with the defect of the IASB standard is affecting them. Purpose The purpose of this thesis is to explain the effects of IFRS 6 on companies by comparing it with the US GAAP standard. In doing so, theories relevant to the issue are described and the technical gaps between the two standards are elaborated. Method  This thesis uses mixed method. The research design followed is concurrently mixing quantitative and qualitative methods. However, qualitative method dominates in the mixing. As a data collection mechanism, interview, questionnaire and documentation i.e. the annual reports of the companies are used. In the study both deductive and inductive reasoning are used. Conclusion Subsequent to making the study, the author concludes that the surveyed companies have used the US GAAP to fill the gap that IFRS possess. However, retaining two sets of accounts has economic effect and the companies are paying for that. Moreover, they expend costs for adopting the IFRS when they change their standard from US GAAP to IFRS. Moreover, it is difficult to make conclusion about diffusion of accounting method due to contagion effect. Similarly, although previous studies show that size of a firm is a determinant factor, it is tricky to make conclusion on the studied companies.
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Mobus, Janet Luft. "Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc279042/.

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A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.
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Kurdi, Ammr. "Regulation and Political Costs in the Oil and Gas Industry: An Investigation of Discretion in Reporting Earnings and Oil and Gas Reserves Estimates." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30481/.

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This study investigates the use of discretion by oil and gas companies in reporting financial performance and oil and gas reserve estimates during times of high political scrutiny resulting from increases in energy prices. Hypotheses tested in prior literature state that companies facing the risk of increasing taxes or new regulations reduce reported earnings to reduce this risk. This study uses a measure of high profitability (rank order of return on assets relative to industry peers) to identify oil and gas companies more likely to manage earnings during the period from 2002 to 2008. Two measures of discretionary accruals (total and current discretionary accruals), and a measure of discretionary depreciation, depletion, and amortization (DDA) were used as indicators of discretion exercised in reporting earnings. Data on oil and gas reserve disclosures was also hand-collected from Forms 10-K to investigate whether managers use reserve estimate revisions to reduce reported earnings through increasing the annual depletion expense. Results suggest that both oil and gas refining and producing firms use negative discretionary accruals to reduce reported earnings. Results also indicate that profitability is an important determinant of the use of negative discretionary accruals by these companies regardless of the time period examined. There is also evidence that oil and gas producing firms opportunistically revise their oil and gas reserve estimates to increase depreciation, depletion, and amortization expense during periods of high oil prices.
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Eldanfour, Ibrahim. "Accounting for oil and gas upstream activities : a qualitative and quantitative analysis of the case of Libya." Thesis, Glasgow Caledonian University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.554314.

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The most common accounting methods for oil and gas upstream activities are full cost (Fe) and successful efforts (SE) methods. However, Libyan accounting practice differs from these two methods. Oil and gas companies in Libya are permitted by Libyan Petroleum Law (LPL) to capitalise or expense several types of costs, whereas these costs are specified to be capitalised or expensed under the Fe and SE methods. Thus, discretion exists between accounting methods in global accounting practice, whereas in Libyan accounting practice it exists amongst the method where the choice is permitted. This thesis seeks to point out three issues. Firstly, it seeks to find out the accounting practice of oil and gas upstream activities in Libya under LPL, especially for the costs which are under the capital or expense choice and considers consistency for the international oil and gas companies (IOCs) when they report to Libyan authorities and their holding companies. Secondly, it seeks to understand the stakeholders' perceptions regarding accounting for oil and gas upstream activities in Libya, and also report the role of the Libyan stakeholders regarding oil and gas upstream activities. Thirdly, it seeks to find out the fiscal impact in Libya of using the Fe, SE and LPL methods to treat the costs of oil and gas upstream activities. The thesis applies stakeholder and agency theories as theoretical frameworks. Stakeholder theory assists in attempting to develop a stakeholder model regarding accounting for oil and gas upstream activities in Libya. Agency theory attempts to consider the relationship between IOCs as agents and the Libyan government as principal. Furthermore, the thesis applies qualitative and quantitative methodologies as an approach for the study. The results indicate that an inconsistency issue exists when IOCs report to Libyan authorities and their holding companies. Furthermore, they show that there is a lack of involvement of Libyan stakeholders regarding accounting for oil and gas upstream activities. In addition, the results point out the fiscal impact of using different accounting methods other than LPL to treat oil and gas upstream activities with FC adopting creating a small positive impact on the Libyan economy and SE a significant negative impact on the Libyan economy.
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Campbell, Alan D. "An Analysis of Smoothing of Proved Oil and Gas Reserve Quantities and an Analysis of Bias and Variability in Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantities." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331283/.

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The purpose of this study is to determine whether oil and gas producing companies smooth their ending reserve quantities. Smoothing is defined as a reduction in variance in the trend of ending reserve quantities over time compared to the trend of ending reserve quantities less the hypothesized smoothing variable over time. This study focuses on two variables that are most susceptible to manipulation—revisions of previous estimates and additions. This study also examines whether revisions are positively or negatively biased and the variability of the revisions. The sample consists of 70 companies chosen from oil & Gas Reserve Disclosures: 1980-1984 Survey of 400 Public Companies by Arthur Andersen and Company. For each company, ending reserve quantities for the years 1978-1984 were regressed over time, and the standard deviation of the estimate (SDE) was calculated. Then the ending reserve quantities less the hypothesized smoothing variable were regressed over time, and the SDE was calculated. A linear model and a semi-logarithmic model were used. A smoothing ratio (SR) was determined by dividing the SDE of reserves less the hypothesized smoothing variable by the SDE of ending reserve quantities. An SR greater than one indicates smoothing, and an SR less than one indicates that smoothing did not occur. The mean percentage revision and a t-test were used to test for positive or negative bias in the revisions. The mean absolute percentage revision was used to assess the relative variability of revisions. The number of companies classified as smoothers of oil reserves was statistically significant for the semi-logarithmic model but not for the linear model. Under both models the number of companies classified as smoothers of gas reserves was statistically significant. Few companies had mean percentage revisions that were significantly different from zero. The majority of companies had mean absolute revisions of under ten percent.
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Egbon, Osamuyimen. "An exploration of accountability : evidence from the Nigerian oil and gas industry." Thesis, University of St Andrews, 2015. http://hdl.handle.net/10023/6537.

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The economic activities of multinational corporations (MNCs) in the extractive industries of developing countries produce a myriad of immediate negative social, economic and environmental impacts on communities hosting their operations. Consequently, stakeholders have increasingly called for (greater) accountability of these corporations for the impacts of their operations on stakeholders and the wider society. The extent to which these MNCs are accountable for their operations' negative environmental impacts in the developing countries is underexplored as prior studies have primarily focused on corporate social responsibility rather than accountability of these corporations. However, accountability apparently means different things to different parties, and especially in a non-Western context. This thesis primarily seeks to explore the concept of accountability in a developing country context and how it is understood and practised within the Nigerian oil industry. More specifically, it seeks to understand the extent to which oil MNCs in Nigeria discharge accountability in the context of gas flaring and oil spills environmental pollution emanating from their operations. The study utilises a mixed methods approach to generate data to provide understanding on stakeholders' conceptions of accountability, the nature of accounts constructed by the MNCs on gas flaring and oil spills environmental incidents, and the plausible corporate sense-making embedded within those accounts. The empirical data produce both general and nuanced conceptions of accountability between the MNCs and stakeholders. An account-giving heuristic highlights four broad and further nuanced accounts the corporations provide on these negative environmental incidents which are largely in conflict with stakeholders' narratives. Moreover, the sense-making analysis of the MNCs' accounts suggests that those accounts apparently serve corporate self-interest rather than the discharge of accountability. However, organisational, institutional, relational, and national contextual factors apparently encourage the un-accountability of the MNCs. Accountability in the Nigerian oil industry will remain elusive without critical institutional and regulatory reforms.
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Mahmud, Mustafa Bakar. "Accounting and the economic development of the oil and gas sector in Libya : historical review, theoretical analysis and empirical investigation." Thesis, University of Dundee, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284499.

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Ado, Rabiu. "Accounting, accountability and governance in upstream petroleum contracts : the case of local content sustainability in the Nigerian oil and gas sector." Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1586.

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Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a burgeoning concept applied in the upstream petroleum contracts in the developing petro states. This study was conducted to examine the local content accounting, accountability and governance of the Nigerian Content Development and Monitoring Board (NCDMB) and the five major International Oil Companies (IOCs) operating in Nigeria (Shell, Chevron, ExxonMobil, Total and Agip). The soft and hard accountability of the two principal actors were determined. The work drew on the Chatham House Guidelines for Good Governance in Emerging Oil and Gas Producers (2013) to derive its conceptual and analytical models. The study used the convergent parallel design and a combination of the three accounting paradigms to draw its conclusions. Thematic analysis, descriptive and inferential statistics including the post hoc Kruskal-Wallis and Mann-Whitney tests with Bonferroni Corrected Alpha, and the logistic regression tests were used. The study also applied the mechanistic content analysis methodology on fifty sustainability reports of the selected IOCs in line with the Global Reporting Initiative (GRI) and the International Petroleum Industry Environmental Conservation Association (IPIECA) sustainability reporting guidelines. Disclosure index and paired-samples t-test were used to determine the existence and trends in the IOCs’ local content disclosure practices before and after the enactment of the Nigeria’s local content law. The study found the local content policy to be an accountabilitybased sustainability driver in the Nigerian petroleum sector. Although the NCDMB’s performance was favourable to a large extent, the study found that corruption, fronting, and non-disclosure of the beneficial ownership of some oil firms remained the major challenges of local content in Nigeria. An expectation gap between the Board and the stakeholders on the financial accountability was established. The study found moderate and consistent local content disclosure indices of the periods before and after the Nigeria’s local content law, but higher volumetric disclosure in the period after the law, signifying likely impact of the local content law on the IOC’s voluntary disclosure. It was recommended that the Board should tighten up its regulatory responsibilities and avoid questionable practices. It was also suggested that the Nigerian local content rules should incorporate more incentives such as unringfencing and crossfencing of upstream costs to encourage more investment. The study also suggested that the accounting standard-setting bodies should issue dedicated accounting standards or expand the existing IFRS 8 and IAS 21 to comprehensively address the preparation and presentation of local content information in the annual financial statements.
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Bala, Masud. "Effects of IFRS adoption on the financial statements of Nigerian listed entities : the case of oil and gas companies." Thesis, Abertay University, 2015. https://rke.abertay.ac.uk/en/studentTheses/2a81c014-18a6-4372-90c8-985f6ad8e0d3.

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On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.
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Books on the topic "Oil and gas accounting"

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Brock, Horace R. Oil & gas accounting. 2nd ed. Professional Development Institute, 1985.

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Council of Petroleum Accountants Societies (U.S.). Oil and gas accounting procedures. Kraftbilt Products, 1991.

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W, Stevenson John, Nichols Linda M, and Gallun Rebecca A, eds. Fundamentals of oil & gas accounting. 3rd ed. Pennwell Pub. Co., 1993.

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A, Gallun Rebecca, ed. Fundamentals of oil & gas accounting. 5th ed. PennWell, 2008.

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Gallun, Rebecca A. Fundamentals of oil and gas accounting. 2nd ed. PennWell Books, 1986.

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Council of Petroleum Accountants Societies (U.S.). Producer gas imbalances. Kraftbilt Products, 1991.

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D, Grier James, ed. Accounting standards and regulations for oil and gas producers. Prentice-Hall Information Services, 1986.

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Committee, American Institute of Certified Public Accountants Oil and Gas. Audits of entities with oil and gas producing activities. American Institute of Certified Public Accountants, 1986.

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Council of Petroleum Accountants Societies (U.S.). Accounting for farmouts/farmins, net profits interest and carried interest (formerly known as Bulletin 9). Council of Petroleum Accountants Societies, 2006.

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Council of Petroleum Accountants Societies (U.S.). Computer production control accounting guidelines. Kraftbilt Products, 1992.

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Book chapters on the topic "Oil and gas accounting"

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Adams, Pat, and Weimin Wang. "Accounting for Natural Capital in Productivity of the Mining and Oil and Gas Sector." In Productivity and Efficiency Analysis. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-23228-7_13.

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Duan, Yang, Chung-Hsing Yeh, and David L. Dowe. "Accounting Results Modelling with Neural Networks: The Case of an International Oil and Gas Company." In Neural Information Processing. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-04179-3_24.

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Searle, Mike. "Oil and Gas." In GeoGuide. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18453-7_5.

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Nanda, Niranjan C. "Shale Oil and Gas, Oil Shale and Gas Hydrates." In Seismic Data Interpretation and Evaluation for Hydrocarbon Exploration and Production. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75301-6_14.

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Markus, Ustina. "Introduction." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_1.

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Markus, Ustina. "Eurasian Oil and Pipeline Politics." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_10.

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Markus, Ustina. "Latin America and the Caribbean: Environmental Issues." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_11.

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Markus, Ustina. "Sub-Saharan Africa: Corruption and the Resource Curse." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_12.

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Markus, Ustina. "Trends and the Future of Oil." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_13.

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Markus, Ustina. "Conclusion." In Oil and Gas. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-33972-0_14.

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Conference papers on the topic "Oil and gas accounting"

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Tiwari, Vivek Kamlesh. "Hydrocarbon Accounting." In SPE Kuwait Oil and Gas Show and Conference. Society of Petroleum Engineers, 2013. http://dx.doi.org/10.2118/167360-ms.

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Mengal, Salman Akram, and Robert A. Wattenbarger. "Accounting For Adsorbed Gas in Shale Gas Reservoirs." In SPE Middle East Oil and Gas Show and Conference. Society of Petroleum Engineers, 2011. http://dx.doi.org/10.2118/141085-ms.

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Parker, J. N., S. G. Gibbs, and W. C. Lynch. "Remote Data-Entry System for Production Accounting." In Permian Basin Oil and Gas Recovery Conference. Society of Petroleum Engineers, 1992. http://dx.doi.org/10.2118/24004-ms.

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Mao, Yilin, and Mehdi Zeidouni. "Accounting for Fluid Property Variations in Temperature Transient Analysis." In SPE Intelligent Oil and Gas Symposium. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187465-ms.

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Altoe F., J. E., P. Bedrikovetsky, A. C. A. Gomes, A. G. Siqueira, and A. L. S. de Souza. "Accounting for Dispersion in Injectivity Decline: Travelling Wave Flow Regimes." In SPE Asia Pacific Oil and Gas Conference and Exhibition. Society of Petroleum Engineers, 2004. http://dx.doi.org/10.2118/88502-ms.

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Yamada, Tomomi, and Yoshiyuki Okano. "A Volcanic Reservoir: Facies Distribution Model Accounting for Pressure Communication." In SPE Asia Pacific Oil and Gas Conference and Exhibition. Society of Petroleum Engineers, 2005. http://dx.doi.org/10.2118/93159-ms.

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Chernyshov, G. S., N. A. Goreyavchev, A. S. Matveev, D. A. Litvichenko, A. A. Duchkov, and G. M. Mitrofanov. "Velocity Model Determining on Refracted Wave Data for Accounting of Variations in Upper Part of Seismic-Geological Section." In Data Science in Oil and Gas 2021. European Association of Geoscientists & Engineers, 2021. http://dx.doi.org/10.3997/2214-4609.202156026.

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Hashish, Refaat G., and Mehdi Zeidouni. "Accounting for Adiabatic Expansion in Analyzing Warmback Temperature Signal After Cold-Fluid Injection." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. Society of Petroleum Engineers, 2019. http://dx.doi.org/10.2118/196287-ms.

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Molinari, M., S. Ratti, and G. Sammarco. "Environmental Accounting as a Communication and Management Tool." In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35832-ms.

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Rahman, M. Motiur. "Productivity Prediction for Fractured Wells in Tight Sand Gas Reservoirs Accounting for Non-Darcy Effects." In SPE Russian Oil and Gas Technical Conference and Exhibition. Society of Petroleum Engineers, 2008. http://dx.doi.org/10.2118/115611-ms.

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Reports on the topic "Oil and gas accounting"

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Boynton, C. E. IV, and J. P. Boone. An evaluation of accounting-based finding costs as efficiency measures for oil and gas exploration. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/10117761.

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Carpenter, A., E. Hotchkiss, and A. Kandt. Interagency Pilot of Greenhouse Gas Accounting Tools: Lessons Learned. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1064548.

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Morrell, G. R. Oil and gas discoveries. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1996. http://dx.doi.org/10.4095/207707.

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Trond Bjornard and John Hockert. Material Control and Accounting Design Considerations for High-Temperature Gas Reactors. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1033882.

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Mawalkar, Sanjay, Andrew Burchwell, Laura Keister, Ashwin Pasumarti, and Neeraj Gupta. Mass Balance Accounting for CO2 Storage with Enhanced Oil Recovery in Northern Michigan. Office of Scientific and Technical Information (OSTI), 2020. http://dx.doi.org/10.2172/1773378.

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Sheng, James, Lei Li, Yang Yu, et al. Maximize Liquid Oil Production from Shale Oil and Gas Condensate Reservoirs by Cyclic Gas Injection. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1427584.

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Skone, Timothy J. Oilfield Gas, Water, and Oil Separation. Office of Scientific and Technical Information (OSTI), 2012. http://dx.doi.org/10.2172/1509428.

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International Oil and Gas Market Outlook. Chair Shahd Alrashed and Colin Ward. King Abdullah Petroleum Studies and Research Center, 2018. http://dx.doi.org/10.30573/ks--2018-wb22.

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Manne, A. D. Attic oil recovery by gas injection. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/661377.

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Paik, Keun-Wook. Sino-Russian Gas and Oil Cooperation. Oxford Institute for Energy Studies, 2015. http://dx.doi.org/10.26889/9781784670290.

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