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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).
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If your oil and gas company is participating in a joint business arrangement that is not structured through a separate vehicle (e.g., a direct working interest in a well), a question that may arise is: How do I account for our interest in the arrangement and comply with IFRS 11 Joint Arrangements?
IFRS 11 and Direct Working Interests provides insights on conducting a joint control and classification assessment, accounting for a joint operation including acquisition of an interest in a joint operation, and considers disclosure implications.
Prepared 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 resource for junior oil and gas companies features information on:
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.