Development of accounting in the oil and gas industry. [Review]
Journal Article
·
· Oil Gas Tax Q.; (United States)
OSTI ID:6700082
Tracing the development of accounting in the oil and gas industry reveals two central themes: (1) the increasing recognition by authoritative rule-making bodies that historical cost accounting in those industries may no longer be a viable alternative, and (2) the Securities and Exchange Commission was willing to directly contribute to the accounting standard-setting process, even to the extent of essentially negating a pronouncement of the Financial Accounting Standards Board. The analysis also shows that the development of accounting thought within the oil and gas industry parallels the development of accounting thought in general. 30 references.
- Research Organization:
- Texas Tech Univ., Lubbock
- OSTI ID:
- 6700082
- Journal Information:
- Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 24:2; ISSN OGTQD
- Country of Publication:
- United States
- Language:
- English
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