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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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As part of their operations, oil and gas companies may need to conduct environmental remediation work, or decommissioning, for a facility, well or other installation.
Read Viewpoints: Applying IFRSs in the Oil and Gas Industry — Revising an Existing Decommissioning Liability to better understand the responsibilities.
Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers and the Explorers and Producers Association of Canada, this paper addresses topics such as:
March 1, 2017
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February 13, 2017
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