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Book Categories |
Ch. 1 | Upstream petroleum operations | 1 |
Ch. 2 | Industry accounting practices | 21 |
Ch. 3 | Contracts that influence accounting decisions | 35 |
Ch. 4 | Accounting for pre-license prospecting, nondrilling exploration, & license acquisition costs - successful efforts | 73 |
Ch. 5 | Accounting for exploratory drilling & appraisal costs - successful efforts | 109 |
Ch. 6 | Accounting for the costs of development - successful efforts | 129 |
Ch. 7 | Depreciation, depletion, & amortization - successful efforts | 157 |
Ch. 8 | Full cost accounting in international operations | 191 |
Ch. 9 | Accounting for production costs & company evaluation | 227 |
Ch. 10 | Recognition of revenue | 263 |
Ch. 11 | Impairment of proved property, wells, equipment, & facilities | 307 |
Ch. 12 | Accounting for future decommissioning & environmental costs | 327 |
Ch. 13 | Accounting for international joint operations | 361 |
Ch. 14 | Disclosure of cost & reserve information | 395 |
App. A | AIPN 2002 model form international operating agreement | 423 |
App. B | AIPN model form international accounting procedure | 515 |
App. C | SEC reg. S-X, rule 4-10 | 545 |
App. D | Acronyms commonly used in the international petroleum industry | 559 |
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