Home  Journals  International Accounting  1(121) - 2009 January

Financial reporting of companies of oil and gas sector

Available online: 17 September 2009

Subject Heading: Reports reforming

JEL Classification: 

This publication draws attention of readers to difficult moments of reporting in accordance with IFRS in some sectors that were chosen on the basis of their special importance for companies of oil and gas sector. This article represents view of the way how companies respond different challenges of the sector. It includes examples of account policy and other information disclosed in the published financial reporting of companies and also explores recent changes in the sector of application of IFRS in oil and gas sector.

Keywords: extractive enterprises, assets, stock, resources, geological survey, depreciation, emission

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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