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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 Industry accounting: contents
  2. Oil Industry accounting: use and application of UK accounting standards

OT02040 | Oil Industry accounting: use and application of UK accounting standards

From HM Revenue & Customs · Oil Taxation Manual

Page archived. Now placed into 2020 as it sits neatly between Companies Act 2006 and IFRS 6 et seq.

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