Buku akuntansi keuangan lanjutan 2
- #Buku akuntansi keuangan lanjutan 2 install
- #Buku akuntansi keuangan lanjutan 2 full
- #Buku akuntansi keuangan lanjutan 2 series
#Buku akuntansi keuangan lanjutan 2 install
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Triggering Events include dry hole(s), little time left on primary term, development not in the budget.Assess periodically (at least annually).
#Buku akuntansi keuangan lanjutan 2 full
Impairment – Acquisition CostsSuccessful Efforts and Full Cost Retention Costs (CAPITALIZE RETENTION COSTS).Disposition of capitalized acquisition costs Īccounting for Acquisition and Retention Costs – Full Cost Method.Delay rentals, property taxes, defense costs, shut-in royalties.
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The Lease Agreement Mineral interest owner (fee owner or lessor) leases E&P rights to the working interest owner (lessee), the lease agreement:
#Buku akuntansi keuangan lanjutan 2 series
SEC issues several Accounting Series Releases that allow companies to follow either method and provide guidance on applying the different methods.19, “Financial Accounting and Reporting for Oil and Gas Producing Activities,” is issued. Two methods - Full Cost and Successful Efforts 1950’s and 1960’s: Diversity in practice in accounting for oil and gas activities.Corporate Liquidation and Reorganization Pertemuan 25-26 Mata kuliah : F0074 - Akuntansi Keuangan Lanjutan II Tahun : 2010ĪICPA Accounting Standards Executive Committee Oil and Gas Accounting Background and Accounting Methods