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Examine the circumstances in which transportation costs incurred by a producer of oil and/or gas should be netted from revenue or presented as a separate expense.
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Developed jointly 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 document discusses the presentation of transportation costs. Specifically, in what circumstances should transportation costs be netted from revenue or presented as a separate expense by a producer?
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
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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.