Oil and gas
Selected publications from CPA Canada on oil and gas
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.
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.
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.
Jun 30, 2015
Learn how commodity prices factor into impairment assessments.
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).
May 31, 2015
Understand how an organization should account for flow-through shares under International Financial Reporting Standards (IFRS).
Apr 30, 2015
Learn how to account for decommissioning liabilities assumed in a business combination.
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.
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.
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.
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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