Oil and gas

Selected publications from CPA Canada on oil and gas

Related Publications

ASC annual oil and gas review Image

ASC annual oil and gas review

Dec 17, 2018

The oil and gas review report is prepared annually by the ASC’s Petroleum group within the Corporate Finance division. This group is comprised of experienced and knowledgeable oil and gas professionals who understand the challenges currently facing the industry and who are dedicated to protecting investors and assisting reporting issuers in meeting their compliance requirements.

CPA Canada Viewpoints: Presentation of transportation costs (Oil and gas) Image

CPA Canada Viewpoints: Presentation of transportation costs (Oil and gas)

Jul 31, 2016

Examine the circumstances in which transportation costs incurred by a producer of oil and/or gas should be netted from revenue or presented as a separate expense.

CPA Canada Viewpoints: Calculating depletion – Units of production method Image

CPA Canada Viewpoints: Calculating depletion – Units of production method

Apr 30, 2016

Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this document discusses how to calculate depletion on the upstream assets of an oil and gas company.

CPA Canada Viewpoints: Commodity prices and impairment (Oil and gas) Image

CPA Canada Viewpoints: Commodity prices and impairment (Oil and gas)

Jun 30, 2015

Learn how commodity prices factor into impairment assessments.

CPA Canada Viewpoints: IFRS 11 and direct working interests (Oil and gas) Image

CPA Canada Viewpoints: IFRS 11 and direct working interests (Oil and gas)

May 31, 2015

Learn how an oil and gas company should account for its interest in a joint arrangement that is not structured through a separate vehicle (e.g. direct working interest in a well).

CPA Canada Viewpoints: Accounting for flow-through shares (Oil and gas) Image

CPA Canada Viewpoints: Accounting for flow-through shares (Oil and gas)

May 31, 2015

Understand how an organization should account for flow-through shares under International Financial Reporting Standards (IFRS).

CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Oil and gas) Image

CPA Canada Viewpoints: Decommissioning liabilities in a business combination (Oil and gas)

Apr 30, 2015

Learn how to account for decommissioning liabilities assumed in a business combination.

CPA Canada Viewpoints: Identifying levies (Oil and gas) Image

CPA Canada Viewpoints: Identifying levies (Oil and gas)

May 31, 2014

Learn which payments by an oil and gas company may fall within the scope of International Financial Reporting Interpretations Committee (IFRIC) 21 Levies.

CPA Canada Viewpoints: Segment reporting (Oil and gas) Image

CPA Canada Viewpoints: Segment reporting (Oil and gas)

May 31, 2014

Better understand the International Financial Reporting Standards (IFRS) requirements and options related to segmented financial reporting for an oil and gas entity.

CPA Canada Viewpoints: Accounting for share purchase warrants (Oil and gas) Image

CPA Canada Viewpoints: Accounting for share purchase warrants (Oil and gas)

Apr 30, 2014

Learn how an oil and gas company should account for share purchase warrants it issues, both at the time they are issued and after the fact.

CPA Canada Viewpoints: Revising decommissioning liabilities (Oil and gas) Image

CPA Canada Viewpoints: Revising decommissioning liabilities (Oil and gas)

Jan 31, 2014

Understand how an oil and gas company should recognize and measure a change in the estimated obligation of an existing decommissioning liability.

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