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:
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.