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Accounting for product financing arrangements by oil and gas producers

Journal Article · · Oil Gas Tax Q.; (United States)
OSTI ID:5741863
;
The Financial Accounting Standards Board (FASB) has developed the Statement of Financial2 Accounting Standards (SFAS) Nos. 47 and 49 to help practitioners in accounting for and disclosing product financing arrangements in the oil and gas industry. SFAS No. 47 is a disclosure document only, while SFAS No. 49 specifies the accounting treatment for certain arrangements. The authors describe and give examples to show how practitioners can implement the substantive provisions of the documents.
Research Organization:
Texas Tech Univ., Lubbock
OSTI ID:
5741863
Journal Information:
Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 31:3; ISSN OGTQD
Country of Publication:
United States
Language:
English

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Related Subjects

02 PETROLEUM
021000* -- Petroleum-- Legislation & Regulations
03 NATURAL GAS
031000 -- Natural Gas-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
294000 -- Energy Planning & Policy-- Fossil Fuels
ACCOUNTING
FINANCING
INDUSTRY
LAWS
LEGAL ASPECTS
NATURAL GAS INDUSTRY
PETROLEUM INDUSTRY
STANDARDS
TAX LAWS