Download Accountants' Handbook, Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham PDF

By D. R. Carmichael, O. Ray Whittington, Lynford Graham

This extremely popular reference is trusted through a substantial a part of the accounting occupation of their daily paintings. This instruction manual is the 1st position many accountants glance to discover solutions to perform questions. Its finished scope is well known and depended on. it really is designed as a unmarried reference resource that offers solutions to all average questions about accounting and monetary reporting requested via accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting details.

Show description

Read or Download Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2) (Volume 2) PDF

Similar accounting books

Accounting for Non-accountants: A Manual for Managers and Students

This totally revised and up-to-date variation of the best-selling handbook offers the proper advent to the fundamentals of accounting and enterprise finance. It takes the reader via accounting and monetary strategies, recommendations and phrases in an easy-to-follow, approachable type. brand new with the newest adjustments in taxation legislations, it introduces options in a fashion meant to assist non-financial scholars in addition to managers from organisations of all sizes.

Wiley Interpretation and Application of International Financial Reporting Standards 2011 (Wiley Ifrs)

A one-stop source for figuring out present foreign monetary Reporting StandardsAs the overseas Accounting criteria Board (IASB) makes major strides achieve international convergence of accounting criteria around the globe, the foreign monetary Reporting criteria (IFRS) develop into vitally important to the accounting international.

National Accounts Of OECD Countries: General Government Accounts 1992-2003 (OECD National Accounts)

Booklet by means of organization for financial Co-Operation and improvement

Additional info for Accountants' Handbook, Special Industries and Special Topics (Accountants' Handbook Vol. 2) (Volume 2)

Sample text

Generally, an exploratory well is any well that is not a development well, a service well, or a stratigraphic test well. These definitions may not coincide with those that have been commonly used in the industry (typically, the industry definition of a development well is more liberal than Reg. S-X, Rule 4-10). This results in two problems: 1. Improper classification of certain exploratory dry holes as development wells (the problem occurs primarily with stepout or delineation wells drilled at the edge of a producing reservoir) 2.

S-X Rule 4-10, oil and gas property costs are accounted for as • All costs associated with property acquisition, exploration and development activities shall be capitalized by country-wide cost center. Any internal costs that are capitalized shall be limited to those costs that can be directly identified with the acquisition, exploration and development activities undertaken by the reporting entity for its own account, and shall not include any costs related to production, general corporate overhead or similar activities.

Depletion (or depletion and amortization) of property acquisition and development costs related to a body of ore is calculated in a manner similar to the unit-of-production method of depreciation. The cost of the body of ore is divided by the estimated quantity of ore reserves or units of metal or mineral to arrive at the depletion charge per unit. The unit charge is multiplied by the number of units extracted to arrive at the depletion charge for the period. This computation requires a current estimate of economically recoverable mineral reserves at the end of the period.

Download PDF sample

Rated 4.90 of 5 – based on 5 votes