Skip to content
Solved
ConnectSearchBrowseDocs
Sign in

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: the successful efforts accounting method

OT02087 | Oil Industry accounting: the successful efforts accounting method

From HM Revenue & Customs · Oil Taxation Manual

Page archived. The SORP was withdrawn but the principles of this method can still be used and have been distilled into OT02085.Further, depreciation is covered in OT02030.

Previous
PrivacyTerms