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CPA client bulletin
| CPA client bulletin |
| Pubbl/distr/stampa | New York, N.Y., : American Institute of Certified Public Accountants |
| Descrizione fisica | 1 online resource |
| Disciplina | 343 |
| Soggetto topico |
Accounting
Tax planning |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Certified Public Accountant client bulletin |
| Record Nr. | UNISA-996217362103316 |
| New York, N.Y., : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
CPA client tax letter
| CPA client tax letter |
| Pubbl/distr/stampa | Jersey City, NJ, : American Institute of Certified Public Accountants |
| Descrizione fisica | 1 online resource |
| Disciplina | 336 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996336186103316 |
| Jersey City, NJ, : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
CPA consultant
| CPA consultant |
| Pubbl/distr/stampa | Jersey City, N.J., : American Institute of Certified Public Accountants |
| Soggetto topico | Accounting |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996336561003316 |
| Jersey City, N.J., : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Entities with oil and gas producing activities : August 1, 2018 / / American Institute of Certified Public Accountants
| Entities with oil and gas producing activities : August 1, 2018 / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (308 pages) |
| Disciplina | 657.862 |
| Collana | Audit and accounting guide |
| Soggetto topico | Petroleum industry and trade - United States - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-948306-22-0
1-119-57099-9 1-119-57097-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Audit and Accounting Guide: Entities With Oil and Gas Producing Activities -- Preface -- About AICPA Audit and Accounting Guides -- Recognition -- Guidance Considered in This Edition -- FASB ASC Pending Content -- Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide -- Applicability of Generally Accepted Auditing Standards and PCAOB Standards -- Applicability of Quality Control Standards -- AICPA.org Website -- Table of Contents -- Chapter 1 Overview of the Industry -- The Industry's History -- Development of the Oil Industry -- Development of the Natural Gas Industry -- Prices for Oil and Gas -- Recent Developments in the Oil and Gas Industry -- Origin and Accumulation of Oil and Gas -- Oil and Gas Reserves -- The SEC's Definition of Proved Reserves -- The Society of Petroleum Engineers' Definitions of Reserves -- Determination of Reserves -- Operations in the Upstream Petroleum Industry -- Oil Sands -- Sources of Capital and Organizational Structure of Oil and Gas Entities -- Joint Interest Arrangements -- Limited Partnerships -- Royalty Trusts -- Other Sources of Capital -- History of Accounting for Oil and Gas Producing Activities -- International Standards of Accounting for Oil and Gas -- Chapter 2 Primary Business Activities of the Industry -- Acquisition of Mineral Interests -- Important Provisions in Lease Contracts -- Frequently Encountered Transactions for Transferring Mineral Interests -- Documents and Files Relating to Mineral Interests -- Basic Concepts of Prospecting and Exploration Activities -- Prospecting and Exploring for Potential Hydrocarbon-Bearing Structures -- Other Significant Aspects of Exploration Activities -- Drilling and Development -- The Drilling Contract -- Completing the Well or Plugging and Abandoning the Well -- Developing the Reservoir -- The Regulatory Environment.
Production -- Workovers -- Enhanced Recovery Methods -- Chapter 3 Accounting for Common Oil and Gas Ownership Arrangements -- Ownership Arrangements -- Ownership Arrangements - Mineral Interests -- Other Arrangements -- Special Considerations -- LLCs -- Partnerships -- Accounting Models -- Variable Interest Model ("Variable Interest Entities" Subsections of FASB ASC 810-10) -- Voting Interest Model -- General Guidance on the Consolidation, Equity, and Cost Methods -- Equity Method -- Cost Method -- Chapter 4 Successful Efforts Method and General Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Acquisition Costs -- Exploration Costs -- Development Costs -- Interest Capitalization -- Amortization of Capitalized Costs -- Impairment Tests for Capitalized Costs -- Unproved Properties -- Proved Properties -- Conveyances -- Accounting for Production -- Revenue -- Inventory -- Joint Operating Agreements - Operating Expenses -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, Expropriations, and Joint and Several Liabilities -- AROs -- Environmental Liabilities -- Abandonments -- Involuntary Conversions -- Expropriations -- Joint and Several Liability Arrangements -- Lease Arrangements -- Discontinued Operations and Asset Held for Sale Considerations -- Goodwill and Business Combinations -- Goodwill Impairment -- Derivative Commodity Contracts -- Fair Value Measurement -- Definition of Fair Value -- Application to Nonfinancial Assets -- Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity -- Valuation Techniques -- Present Value Techniques -- The Fair Value Hierarchy -- Fair Value Disclosures -- Management's Assessment of Going Concern -- Disclosure Requirements for Oil and Gas Entities -- General. Accounting Policy Disclosures -- Suspended Well Disclosures -- FASB ASC 932 Disclosures -- Other Disclosure Matters -- Additional Disclosures for Entities Following the Full Cost Method of Accounting -- SEC Disclosures - Subpart 1200 of Regulation S-K -- Exchange Offer Disclosures -- Chapter 5 Full Cost Method of Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Capitalization of Interest -- Amortization of Capitalized Costs -- Excluded Costs -- Impairment Tests for Capitalized Costs -- Cost Center Ceiling Test -- Applications Involving a New Country -- Accounting for Production -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, and Expropriations -- Abandonment of Unevaluated (Unproved) Properties -- Revisions and Settlements of AROs -- Fair Value Measurements -- Lease Arrangements -- Conveyances -- Discontinued Operations -- Goodwill -- Goodwill - Property Disposals -- Other Matters -- Management Fees and Other Income -- Commodity Derivative Activities -- Disclosure Requirements -- Additional Disclosure Requirements for Full Cost Entities -- Chapter 6 Accounting for International Oil and Gas Activities -- Overview -- International Contractual Arrangements -- Concessions -- Production Sharing Contracts -- Service Contracts -- Other Arrangements -- Royalty, Production Taxes, and Income Taxes -- Royalty -- Production Tax -- Income Tax -- Reporting International Proved Reserves -- Asset Retirement Obligations in International Operations -- The Foreign Corrupt Practices Act of 1977 -- Chapter 7 Auditing -- Overview -- Planning Related Auditing Considerations -- Objectives of the Auditor -- The Importance of Exercising Professional Skepticism -- Audit Planning -- Audit Risk. Determining Materiality and Performance Materiality When Planning and Performing an Audit -- Use of Specialists -- The Use of Assertions When Identifying and Assessing the Risks of Material Misstatement -- Understanding the Entity, Its Environment, and Identifying and Assessing the Risks of Material Misstatement -- Risk Assessment Procedures -- Industry, Regulatory, and Other External Factors -- Nature of the Entity and Its Operations -- Understanding of Internal Control -- Assessment of Risks of Material Misstatement and the Design of Further Audit Procedures -- Assessing the Risks of Material Misstatement -- Designing and Performing Further Audit Procedures -- Auditing Accounting Estimates and Related Disclosures -- Evaluating the Sufficiency and Appropriateness of the Audit Evidence Obtained -- Written Representations From Management -- Evaluating Misstatements Identified During the Audit -- Additional Audit Considerations -- Audit Documentation -- Audit Evidence -- Communication With Those Charged With Governance -- Additional Considerations for Specific Audit Areas -- Oil and Gas Properties - Acquisition, Exploration, and Development Activities -- Depreciation, Depletion, and Amortization -- Impairment -- Oil and Gas Property Conveyances -- Production -- Payables -- Asset Retirement Obligations -- Tax and Other Regulatory Matters -- Derivatives and Hedging Activities -- Auditing Fair Value Measurements -- Other Audit Considerations -- Statement of Cash Flows -- Commitments and Contingencies -- Risks and Uncertainties -- Related Parties -- Going Concern -- Supplementary Oil and Gas Reserve Disclosure Considerations and Related Procedures -- Reserve Quantity and Value Disclosures -- Supplementary Oil and Gas Reserves Procedures -- Chapter 8 Internal Control Considerations -- Definition of Internal Control and Internal Control Framework. Internal Control Framework -- Internal Control Over Financial Reporting -- Internal Control Considerations for Audit of a Nonpublic Entity -- Reporting Requirements for a Public Entity -- Evaluating the Effectiveness of Internal Control by Management -- Components of Internal Control -- Common Control Activities for Oil and Gas Entities -- Acquisition of Mineral Interests -- Exploration and Development Activities -- Exploration, Development, and Production - Nonoperator -- Production -- Other Control Areas -- Computer Based Controls -- Control Over Financial Statement Disclosures Specific to Oil and Gas Entities -- Control Over Compliance With Tax and Regulatory Requirements -- Appendix A Summary of the Successful Efforts and Full Cost Methods of Accounting -- Appendix B Sample Management Representations for Entities With Oil and Gas Producing Activities -- Appendix C Overview of Statements on Quality Control Standards -- Appendix D The New Leases Standard: FASB ASC 842 -- Appendix E Accounting for Financial Instruments -- Appendix F The New Revenue Recognition Standard: FASB ASC 606 -- Appendix G Schedule of Changes Made to the Text From the Previous Edition -- Glossary and Other Commonly Used Industry Terms -- Index of Pronouncements and OtherTechnical Guidance -- Subject Index -- EULA. |
| Record Nr. | UNINA-9910554806203321 |
| Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Entities with oil and gas producing activities
| Entities with oil and gas producing activities |
| Pubbl/distr/stampa | Durham, N.C., : American Institute of Certified Public Accountants, c2018 |
| Descrizione fisica | 1 online resource (308 pages) |
| Disciplina | 657.862 |
| Collana | Audit and accounting guide |
| Soggetto topico |
Petroleum industry and trade -- United States -- Accounting
Petroleum industry and trade -- United States -- Auditing Gas industry -- United States -- Accounting Gas industry -- United States -- Auditing |
| ISBN |
1-948306-22-0
1-119-57099-9 1-119-57097-2 |
| Classificazione |
575.34
657.862 568.09 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto |
Intro -- Audit and Accounting Guide: Entities With Oil and Gas Producing Activities -- Preface -- About AICPA Audit and Accounting Guides -- Recognition -- Guidance Considered in This Edition -- FASB ASC Pending Content -- Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide -- Applicability of Generally Accepted Auditing Standards and PCAOB Standards -- Applicability of Quality Control Standards -- AICPA.org Website -- Table of Contents -- Chapter 1 Overview of the Industry -- The Industry's History -- Development of the Oil Industry -- Development of the Natural Gas Industry -- Prices for Oil and Gas -- Recent Developments in the Oil and Gas Industry -- Origin and Accumulation of Oil and Gas -- Oil and Gas Reserves -- The SEC's Definition of Proved Reserves -- The Society of Petroleum Engineers' Definitions of Reserves -- Determination of Reserves -- Operations in the Upstream Petroleum Industry -- Oil Sands -- Sources of Capital and Organizational Structure of Oil and Gas Entities -- Joint Interest Arrangements -- Limited Partnerships -- Royalty Trusts -- Other Sources of Capital -- History of Accounting for Oil and Gas Producing Activities -- International Standards of Accounting for Oil and Gas -- Chapter 2 Primary Business Activities of the Industry -- Acquisition of Mineral Interests -- Important Provisions in Lease Contracts -- Frequently Encountered Transactions for Transferring Mineral Interests -- Documents and Files Relating to Mineral Interests -- Basic Concepts of Prospecting and Exploration Activities -- Prospecting and Exploring for Potential Hydrocarbon-Bearing Structures -- Other Significant Aspects of Exploration Activities -- Drilling and Development -- The Drilling Contract -- Completing the Well or Plugging and Abandoning the Well -- Developing the Reservoir -- The Regulatory Environment.
Production -- Workovers -- Enhanced Recovery Methods -- Chapter 3 Accounting for Common Oil and Gas Ownership Arrangements -- Ownership Arrangements -- Ownership Arrangements - Mineral Interests -- Other Arrangements -- Special Considerations -- LLCs -- Partnerships -- Accounting Models -- Variable Interest Model ("Variable Interest Entities" Subsections of FASB ASC 810-10) -- Voting Interest Model -- General Guidance on the Consolidation, Equity, and Cost Methods -- Equity Method -- Cost Method -- Chapter 4 Successful Efforts Method and General Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Acquisition Costs -- Exploration Costs -- Development Costs -- Interest Capitalization -- Amortization of Capitalized Costs -- Impairment Tests for Capitalized Costs -- Unproved Properties -- Proved Properties -- Conveyances -- Accounting for Production -- Revenue -- Inventory -- Joint Operating Agreements - Operating Expenses -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, Expropriations, and Joint and Several Liabilities -- AROs -- Environmental Liabilities -- Abandonments -- Involuntary Conversions -- Expropriations -- Joint and Several Liability Arrangements -- Lease Arrangements -- Discontinued Operations and Asset Held for Sale Considerations -- Goodwill and Business Combinations -- Goodwill Impairment -- Derivative Commodity Contracts -- Fair Value Measurement -- Definition of Fair Value -- Application to Nonfinancial Assets -- Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity -- Valuation Techniques -- Present Value Techniques -- The Fair Value Hierarchy -- Fair Value Disclosures -- Management's Assessment of Going Concern -- Disclosure Requirements for Oil and Gas Entities -- General. Accounting Policy Disclosures -- Suspended Well Disclosures -- FASB ASC 932 Disclosures -- Other Disclosure Matters -- Additional Disclosures for Entities Following the Full Cost Method of Accounting -- SEC Disclosures - Subpart 1200 of Regulation S-K -- Exchange Offer Disclosures -- Chapter 5 Full Cost Method of Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Capitalization of Interest -- Amortization of Capitalized Costs -- Excluded Costs -- Impairment Tests for Capitalized Costs -- Cost Center Ceiling Test -- Applications Involving a New Country -- Accounting for Production -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, and Expropriations -- Abandonment of Unevaluated (Unproved) Properties -- Revisions and Settlements of AROs -- Fair Value Measurements -- Lease Arrangements -- Conveyances -- Discontinued Operations -- Goodwill -- Goodwill - Property Disposals -- Other Matters -- Management Fees and Other Income -- Commodity Derivative Activities -- Disclosure Requirements -- Additional Disclosure Requirements for Full Cost Entities -- Chapter 6 Accounting for International Oil and Gas Activities -- Overview -- International Contractual Arrangements -- Concessions -- Production Sharing Contracts -- Service Contracts -- Other Arrangements -- Royalty, Production Taxes, and Income Taxes -- Royalty -- Production Tax -- Income Tax -- Reporting International Proved Reserves -- Asset Retirement Obligations in International Operations -- The Foreign Corrupt Practices Act of 1977 -- Chapter 7 Auditing -- Overview -- Planning Related Auditing Considerations -- Objectives of the Auditor -- The Importance of Exercising Professional Skepticism -- Audit Planning -- Audit Risk. Determining Materiality and Performance Materiality When Planning and Performing an Audit -- Use of Specialists -- The Use of Assertions When Identifying and Assessing the Risks of Material Misstatement -- Understanding the Entity, Its Environment, and Identifying and Assessing the Risks of Material Misstatement -- Risk Assessment Procedures -- Industry, Regulatory, and Other External Factors -- Nature of the Entity and Its Operations -- Understanding of Internal Control -- Assessment of Risks of Material Misstatement and the Design of Further Audit Procedures -- Assessing the Risks of Material Misstatement -- Designing and Performing Further Audit Procedures -- Auditing Accounting Estimates and Related Disclosures -- Evaluating the Sufficiency and Appropriateness of the Audit Evidence Obtained -- Written Representations From Management -- Evaluating Misstatements Identified During the Audit -- Additional Audit Considerations -- Audit Documentation -- Audit Evidence -- Communication With Those Charged With Governance -- Additional Considerations for Specific Audit Areas -- Oil and Gas Properties - Acquisition, Exploration, and Development Activities -- Depreciation, Depletion, and Amortization -- Impairment -- Oil and Gas Property Conveyances -- Production -- Payables -- Asset Retirement Obligations -- Tax and Other Regulatory Matters -- Derivatives and Hedging Activities -- Auditing Fair Value Measurements -- Other Audit Considerations -- Statement of Cash Flows -- Commitments and Contingencies -- Risks and Uncertainties -- Related Parties -- Going Concern -- Supplementary Oil and Gas Reserve Disclosure Considerations and Related Procedures -- Reserve Quantity and Value Disclosures -- Supplementary Oil and Gas Reserves Procedures -- Chapter 8 Internal Control Considerations -- Definition of Internal Control and Internal Control Framework. Internal Control Framework -- Internal Control Over Financial Reporting -- Internal Control Considerations for Audit of a Nonpublic Entity -- Reporting Requirements for a Public Entity -- Evaluating the Effectiveness of Internal Control by Management -- Components of Internal Control -- Common Control Activities for Oil and Gas Entities -- Acquisition of Mineral Interests -- Exploration and Development Activities -- Exploration, Development, and Production - Nonoperator -- Production -- Other Control Areas -- Computer Based Controls -- Control Over Financial Statement Disclosures Specific to Oil and Gas Entities -- Control Over Compliance With Tax and Regulatory Requirements -- Appendix A Summary of the Successful Efforts and Full Cost Methods of Accounting -- Appendix B Sample Management Representations for Entities With Oil and Gas Producing Activities -- Appendix C Overview of Statements on Quality Control Standards -- Appendix D The New Leases Standard: FASB ASC 842 -- Appendix E Accounting for Financial Instruments -- Appendix F The New Revenue Recognition Standard: FASB ASC 606 -- Appendix G Schedule of Changes Made to the Text From the Previous Edition -- Glossary and Other Commonly Used Industry Terms -- Index of Pronouncements and OtherTechnical Guidance -- Subject Index -- EULA. |
| Record Nr. | UNINA-9910831084603321 |
| Durham, N.C., : American Institute of Certified Public Accountants, c2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Entities with oil and gas producing activities
| Entities with oil and gas producing activities |
| Pubbl/distr/stampa | Durham, N.C., : American Institute of Certified Public Accountants, c2018 |
| Descrizione fisica | 1 online resource (308 pages) |
| Disciplina | 657.862 |
| Collana | Audit and accounting guide |
| Soggetto topico |
Petroleum industry and trade -- United States -- Accounting
Petroleum industry and trade -- United States -- Auditing Gas industry -- United States -- Accounting Gas industry -- United States -- Auditing |
| ISBN |
1-948306-22-0
1-119-57099-9 1-119-57097-2 |
| Classificazione |
575.34
657.862 568.09 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto |
Intro -- Audit and Accounting Guide: Entities With Oil and Gas Producing Activities -- Preface -- About AICPA Audit and Accounting Guides -- Recognition -- Guidance Considered in This Edition -- FASB ASC Pending Content -- Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide -- Applicability of Generally Accepted Auditing Standards and PCAOB Standards -- Applicability of Quality Control Standards -- AICPA.org Website -- Table of Contents -- Chapter 1 Overview of the Industry -- The Industry's History -- Development of the Oil Industry -- Development of the Natural Gas Industry -- Prices for Oil and Gas -- Recent Developments in the Oil and Gas Industry -- Origin and Accumulation of Oil and Gas -- Oil and Gas Reserves -- The SEC's Definition of Proved Reserves -- The Society of Petroleum Engineers' Definitions of Reserves -- Determination of Reserves -- Operations in the Upstream Petroleum Industry -- Oil Sands -- Sources of Capital and Organizational Structure of Oil and Gas Entities -- Joint Interest Arrangements -- Limited Partnerships -- Royalty Trusts -- Other Sources of Capital -- History of Accounting for Oil and Gas Producing Activities -- International Standards of Accounting for Oil and Gas -- Chapter 2 Primary Business Activities of the Industry -- Acquisition of Mineral Interests -- Important Provisions in Lease Contracts -- Frequently Encountered Transactions for Transferring Mineral Interests -- Documents and Files Relating to Mineral Interests -- Basic Concepts of Prospecting and Exploration Activities -- Prospecting and Exploring for Potential Hydrocarbon-Bearing Structures -- Other Significant Aspects of Exploration Activities -- Drilling and Development -- The Drilling Contract -- Completing the Well or Plugging and Abandoning the Well -- Developing the Reservoir -- The Regulatory Environment.
Production -- Workovers -- Enhanced Recovery Methods -- Chapter 3 Accounting for Common Oil and Gas Ownership Arrangements -- Ownership Arrangements -- Ownership Arrangements - Mineral Interests -- Other Arrangements -- Special Considerations -- LLCs -- Partnerships -- Accounting Models -- Variable Interest Model ("Variable Interest Entities" Subsections of FASB ASC 810-10) -- Voting Interest Model -- General Guidance on the Consolidation, Equity, and Cost Methods -- Equity Method -- Cost Method -- Chapter 4 Successful Efforts Method and General Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Acquisition Costs -- Exploration Costs -- Development Costs -- Interest Capitalization -- Amortization of Capitalized Costs -- Impairment Tests for Capitalized Costs -- Unproved Properties -- Proved Properties -- Conveyances -- Accounting for Production -- Revenue -- Inventory -- Joint Operating Agreements - Operating Expenses -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, Expropriations, and Joint and Several Liabilities -- AROs -- Environmental Liabilities -- Abandonments -- Involuntary Conversions -- Expropriations -- Joint and Several Liability Arrangements -- Lease Arrangements -- Discontinued Operations and Asset Held for Sale Considerations -- Goodwill and Business Combinations -- Goodwill Impairment -- Derivative Commodity Contracts -- Fair Value Measurement -- Definition of Fair Value -- Application to Nonfinancial Assets -- Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity -- Valuation Techniques -- Present Value Techniques -- The Fair Value Hierarchy -- Fair Value Disclosures -- Management's Assessment of Going Concern -- Disclosure Requirements for Oil and Gas Entities -- General. Accounting Policy Disclosures -- Suspended Well Disclosures -- FASB ASC 932 Disclosures -- Other Disclosure Matters -- Additional Disclosures for Entities Following the Full Cost Method of Accounting -- SEC Disclosures - Subpart 1200 of Regulation S-K -- Exchange Offer Disclosures -- Chapter 5 Full Cost Method of Accounting for Oil and Gas Activities -- General -- Accounting for Acquisition, Exploration, and Development Costs -- Capitalization of Interest -- Amortization of Capitalized Costs -- Excluded Costs -- Impairment Tests for Capitalized Costs -- Cost Center Ceiling Test -- Applications Involving a New Country -- Accounting for Production -- Asset Retirements, Environmental Liabilities, Abandonments, Involuntary Conversions, and Expropriations -- Abandonment of Unevaluated (Unproved) Properties -- Revisions and Settlements of AROs -- Fair Value Measurements -- Lease Arrangements -- Conveyances -- Discontinued Operations -- Goodwill -- Goodwill - Property Disposals -- Other Matters -- Management Fees and Other Income -- Commodity Derivative Activities -- Disclosure Requirements -- Additional Disclosure Requirements for Full Cost Entities -- Chapter 6 Accounting for International Oil and Gas Activities -- Overview -- International Contractual Arrangements -- Concessions -- Production Sharing Contracts -- Service Contracts -- Other Arrangements -- Royalty, Production Taxes, and Income Taxes -- Royalty -- Production Tax -- Income Tax -- Reporting International Proved Reserves -- Asset Retirement Obligations in International Operations -- The Foreign Corrupt Practices Act of 1977 -- Chapter 7 Auditing -- Overview -- Planning Related Auditing Considerations -- Objectives of the Auditor -- The Importance of Exercising Professional Skepticism -- Audit Planning -- Audit Risk. Determining Materiality and Performance Materiality When Planning and Performing an Audit -- Use of Specialists -- The Use of Assertions When Identifying and Assessing the Risks of Material Misstatement -- Understanding the Entity, Its Environment, and Identifying and Assessing the Risks of Material Misstatement -- Risk Assessment Procedures -- Industry, Regulatory, and Other External Factors -- Nature of the Entity and Its Operations -- Understanding of Internal Control -- Assessment of Risks of Material Misstatement and the Design of Further Audit Procedures -- Assessing the Risks of Material Misstatement -- Designing and Performing Further Audit Procedures -- Auditing Accounting Estimates and Related Disclosures -- Evaluating the Sufficiency and Appropriateness of the Audit Evidence Obtained -- Written Representations From Management -- Evaluating Misstatements Identified During the Audit -- Additional Audit Considerations -- Audit Documentation -- Audit Evidence -- Communication With Those Charged With Governance -- Additional Considerations for Specific Audit Areas -- Oil and Gas Properties - Acquisition, Exploration, and Development Activities -- Depreciation, Depletion, and Amortization -- Impairment -- Oil and Gas Property Conveyances -- Production -- Payables -- Asset Retirement Obligations -- Tax and Other Regulatory Matters -- Derivatives and Hedging Activities -- Auditing Fair Value Measurements -- Other Audit Considerations -- Statement of Cash Flows -- Commitments and Contingencies -- Risks and Uncertainties -- Related Parties -- Going Concern -- Supplementary Oil and Gas Reserve Disclosure Considerations and Related Procedures -- Reserve Quantity and Value Disclosures -- Supplementary Oil and Gas Reserves Procedures -- Chapter 8 Internal Control Considerations -- Definition of Internal Control and Internal Control Framework. Internal Control Framework -- Internal Control Over Financial Reporting -- Internal Control Considerations for Audit of a Nonpublic Entity -- Reporting Requirements for a Public Entity -- Evaluating the Effectiveness of Internal Control by Management -- Components of Internal Control -- Common Control Activities for Oil and Gas Entities -- Acquisition of Mineral Interests -- Exploration and Development Activities -- Exploration, Development, and Production - Nonoperator -- Production -- Other Control Areas -- Computer Based Controls -- Control Over Financial Statement Disclosures Specific to Oil and Gas Entities -- Control Over Compliance With Tax and Regulatory Requirements -- Appendix A Summary of the Successful Efforts and Full Cost Methods of Accounting -- Appendix B Sample Management Representations for Entities With Oil and Gas Producing Activities -- Appendix C Overview of Statements on Quality Control Standards -- Appendix D The New Leases Standard: FASB ASC 842 -- Appendix E Accounting for Financial Instruments -- Appendix F The New Revenue Recognition Standard: FASB ASC 606 -- Appendix G Schedule of Changes Made to the Text From the Previous Edition -- Glossary and Other Commonly Used Industry Terms -- Index of Pronouncements and OtherTechnical Guidance -- Subject Index -- EULA. |
| Record Nr. | UNINA-9910841306603321 |
| Durham, N.C., : American Institute of Certified Public Accountants, c2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller
| ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller |
| Autore | Miller Scott D. <1949-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, NY : , : American Institute of Certified Public Accountants, , [2012] |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Soggetto topico |
Employee stock options
Employee stock options - Taxation - United States Employee ownership - Taxation - Law and legislation - United States Stock options - Accounting Retirement - Planning Baby boom generation - Retirement - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-44938-3
1-937350-54-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270934303321 |
Miller Scott D. <1949->
|
||
| New York, NY : , : American Institute of Certified Public Accountants, , [2012] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller
| ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller |
| Autore | Miller Scott D. <1949-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, NY : , : American Institute of Certified Public Accountants, , [2012] |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Soggetto topico |
Employee stock options
Employee stock options - Taxation - United States Employee ownership - Taxation - Law and legislation - United States Stock options - Accounting Retirement - Planning Baby boom generation - Retirement - United States |
| ISBN |
1-119-44938-3
1-937350-54-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910678113303321 |
|
Miller Scott D. <1949->
|
||
| New York, NY : , : American Institute of Certified Public Accountants, , [2012] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial reporting in the extractive industries / by Robert E. Field
| Financial reporting in the extractive industries / by Robert E. Field |
| Autore | Field, R.E. |
| Pubbl/distr/stampa | New York : American Institute of Certified Public Accountants, 1969 |
| Descrizione fisica | 184 p. ; 23 cm |
| Collana | Accounting research study |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990002678310403321 |
|
Field, R.E.
|
||
| New York : American Institute of Certified Public Accountants, 1969 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Guide : reporting on an entity's cybersecurity risk management program and controls / / AICPA
| Guide : reporting on an entity's cybersecurity risk management program and controls / / AICPA |
| Autore | Accountants American |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, NY : , : American Institute of Certified Public Accountants, , 2017 |
| Descrizione fisica | 1 online resource (1 volume) |
| Soggetto topico |
Computer security - Auditing
Computer networks - Security measures - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-943546-72-X
1-119-44996-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270934103321 |
|
Accountants American
|
||
| New York, NY : , : American Institute of Certified Public Accountants, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
