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Contents

Official guidance
Oil Taxation Manual

OT02000 · Oil Industry accounting

  • OT02001 · Introduction
  • OT02002 · Unique features of the oil and gas industry
  • OT02003 · Generally Accepted Accounting Practice
  • OT02020 · Companies Act 2006 and use and application of accounting standards in the UK
  • OT02030 · IFRS 6 - exploration for and evaluation of mineral resources
  • OT02085 · Successful efforts and full cost methods of accounting
  • OT02110 · Joint venture accounting - introduction
  • OT02115 · Joint venture accounting - FRS 102
  • OT02116 · Joint venture accounting - FRS 102 - summary of the nature of relationships and accounting treatment
  • OT02120 · Joint venture accounting - IFRS
  • OT02121 · Joint venture accounting - IFRS - summary of the nature of relationships and accounting treatment
  • OT02190 · Underlift and overlift
  • OT02195 · Decommissioning
  • OT02200 · Disclosure of commercial reserve quantities
  • OT02025 · Adoption of IFRS by UK companies
  • OT02040 · Use and application of UK accounting standards
  • OT02070 · Statements of recommended practice
  • OT02086 · The full costs accounting method
  • OT02087 · The successful efforts accounting method
  1. Oil Taxation Manual
  2. Oil Industry accounting: contents

OT02000 | Oil Industry accounting: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents19 entries

  1. OT02001Oil Industry accounting: introduction
  2. OT02002Oil Industry accounting: unique features of the oil and gas industry
  3. OT02003Oil Industry accounting: Generally Accepted Accounting Practice
  4. OT02020Oil industry accounting: Companies Act 2006 and use and application of accounting standards in the UK
  5. OT02030Oil Industry accounting: IFRS 6 - exploration for and evaluation of mineral resources
  6. OT02085Oil Industry accounting: successful efforts and full cost methods of accounting
  7. OT02110Oil Industry accounting: joint venture accounting - introduction
  8. OT02115Oil Industry accounting: joint venture accounting - FRS 102
  9. OT02116Oil Industry accounting: joint venture accounting - FRS 102 - summary of the nature of relationships and accounting treatment
  10. OT02120Oil Industry accounting: joint venture accounting - IFRS
  11. OT02121Oil Industry accounting: joint venture accounting - IFRS - summary of the nature of relationships and accounting treatment
  12. OT02190Oil Industry accounting: underlift and overlift
  13. OT02195Oil Industry accounting: decommissioning
  14. OT02200Oil Industry accounting: disclosure of commercial reserve quantities
  15. OT02025Oil Industry accounting: adoption of IFRS by UK companies
  16. OT02040Oil Industry accounting: use and application of UK accounting standards
  17. OT02070Oil Industry accounting: statements of recommended practice
  18. OT02086Oil Industry accounting: the full costs accounting method
  19. OT02087Oil Industry accounting: the successful efforts accounting method
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