Please choose between the following three options for navigation.
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).
Get your downloadable electronic copy.
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:
December 6, 2018
Opportunity lies in times of rapid change. Environments with constant disruption require skilled and diverse audit committee members. Industry experts discuss strategies to help you anticipate change to benefit your board and organization.
Data can be beautiful and complex. It’s also changing the way businesses make decisions. Learn how to use data to produce financial insights that drive results in this five-course program focused on data management.
January 24, 2019
This webinar, part of CPA Canada's IFRS webinar series, provides you with the latest updates on issues of relevance to Canadian public companies, including key changes to IFRS and Canadian securities legislation.