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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:
Take advantage of the valuable professional publications available through CPAstore to enhance your professional competencies in tax, accounting, assurance, business, finance, practice management and other business areas.
December 6, 2016
Update your knowledge and strengthen your network at this must-attend conference covering the most important issues and trends affecting audit committee members.
November 1, 2016
It’s probable that someone you know is deep in debt. If you are observant, you might see one of these seven signs.