- recent developments in accounting and financial reporting and disclosure of oil and gas producing activities under the full cost and successful efforts methods,
- ownership interests and operations,
- classification of oil and gas reserves,
- unique tax considerations,
- sources of capital, and
- the business activities of the oil and gas producing industry.
Find comprehensive examples of financial statements, notes, and supplementary schedules.
The following products are available from the AICPA to help provide guidance and resources for oil and gas producing entities.
AICPA Online Professional Library
When you subscribe to any one of the many subscription options on AICPA
Online Professional Library, you're not only getting access to the most
up-to-date guidance and tools, you are also linked to all of the
relevant and related literature, including the FASB and GASB libraries.
Many publications and libraries may be of value to those interested in guidance related to oil and gas producing entities: