Upstream oil and gas operations -- Introduction to oil and gas accounting -- Oil and gas reserves -- Nondrilling exploration costs : successful efforts -- Acquisition cost of unproved property : successful efforts -- Drilling and development costs : successful efforts -- Proved property cost disposition : successful efforts -- Full cost accounting -- Production activities and project analysis -- Asset retirement and environmental obligations -- Impairment and disposal of long-lived assets -- Accounting for revenue from oil and gas sales -- Basic oil and gas tax accounting -- Joint interest accounting -- Conveyances -- Oil and gas disclosures -- Analysis of oil and gas companies' financial statements -- Accounting for international petroleum operations. |