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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Entities With Oil and Gas Producing Activities
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ABSTRACTPrefaceChapter 1 — Overview of the IndustryChapter 2 — Primary Business Activities of the IndustryChapter 3 — Accounting for Common Oil and Gas Ownership ArrangementsChapter 4 — Successful Efforts Method and General Accounting for Oil and Gas ActivitiesChapter 5 — Full Cost Method of Accounting for Oil and Gas ActivitiesChapter 6 — Accounting for International Oil and Gas ActivitiesChapter 7 — AuditingChapter 8 — Internal Control ConsiderationsAppendix A — Summary of the Successful Efforts and Full Cost Methods of AccountingAppendix B — Sample Management Representations for Entities With Oil and Gas Producing ActivitiesAppendix C — Overview of Statements on Quality Control StandardsAppendix D — The New Leases Standard: FASB ASC 842Appendix E — Accounting for Financial InstrumentsAppendix F — The New Revenue Recognition Standard: FASB ASC 606Appendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary and Other Commonly Used Industry TermsIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceChapter 1 — Overview of the IndustryChapter 2 — Primary Business Activities of the IndustryChapter 3 — Accounting for Common Oil and Gas Ownership ArrangementsChapter 4 — Successful Efforts Method and General Accounting for Oil and Gas ActivitiesChapter 5 — Full Cost Method of Accounting for Oil and Gas ActivitiesChapter 6 — Accounting for International Oil and Gas ActivitiesChapter 7 — AuditingChapter 8 — Internal Control ConsiderationsAppendix A — Summary of the Successful Efforts and Full Cost Methods of AccountingAppendix B — Sample Management Representations for Entities With Oil and Gas Producing ActivitiesAppendix C — Overview of Statements on Quality Control StandardsAppendix D — The New Leases Standard: FASB ASC 842Appendix E — Accounting for Financial InstrumentsAppendix F — The New Revenue Recognition Standard: FASB ASC 606Appendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary and Other Commonly Used Industry TermsIndex of Pronouncements and Other Technical GuidanceSubject Index