Anjar Priandoyo's Shortcut

Simple Career Advice for Everyone

Doubt, Dilemma and Uncertainties

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A reminder that books is written to highlight doubt, dilemma and uncertainties. This written in Petroleum Accounting (PWC 2007)

“The nature of petroleum exploration and production raises numerous financial reporting issues:
– Given the modest success rates for exploratory wells, should well costs be treated as assets or expenses? – Should the cost of a dry hole be capitalized as a cost of finding oil and gas reserves?
– Should such value fluctuations affect the amounts of the related assets presented in financial statements?
– If production declines over time and productive life varies by property, how should capitalized costs be amortized and depreciated?”

Written by Anjar Priandoyo

Januari 23, 2016 pada 2:10 pm

Ditulis dalam Life

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