Entities with Oil and Gas Producing Activities - Audit and Accounting Guide
Featuring over 200 pages of invaluable guidance to help you improve your industry knowledge, fine-tune your strategies, and provide high-quality services to your clients.
First update in 4 years!
AS fluctuating oil prices, off-shore drilling, and other energy-related issues impact the way your clients conduct business, it's essential to have a keen understanding of the domestic and international topics and trends facing the oil and gas industry today.
This 2018 edition includes over 200 pages of invaluable guidance to help you improve your industry knowledge, fine-tune your strategies, and provide high-quality services to your clients. This publication provides important technical guidance, summarizes new standards and practices, and delivers "how-to" advice for handling audit and accounting issues that will be critical to your success.
- FASB ASU No. 2014-08,Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting
- Discontinued Operations and Disclosures of Disposals of Components of an Entity
- FASB ASU No. 2014-09, Revenue from Contract with Customers (Topic 606)
- FASB ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis
- FASB ASU No. 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
- FASB ASU No. 2016, 02, Leases (Topic 842)
- FASB ASU No. 2017-01, Business Combination (Topic 805): Clarifying the Definition of a Business
- Practitioners and those in industry that work in the oil and gas industry
- An updated illustrative representation letter that contains industry-specific representations.
- Discussion and interpretive guidance associated with FASB ASC 606, Revenue from Contracts with Customers.
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