Table of Contents

A profile of upstream oil and gas operations; Introduction to oil and gas accounting; Nondrilling exploration costs - successful efforts; Acquisition costs of unproved property - successful efforts; Drilling and development costs - successful efforts; Proved property cost disposition - successful efforts; Full cost accounting; Accounting for production activities; Accounting for asset retirement obligations and asset impairment; Accounting for revenue from oil and gas sales; Basic oil and gas tax accounting; Joint interest accounting; Conveyances; Oil and gas disclosures; Accounting for international petroleum operations; Analysis of oil and gas companies' financial statements; Appendices; Index.