Accounting for oil and gas exploration, development, production and decommissioning activities

Checked 25 Sep 2008 - OIAC issued a revised Statement of Recommended Practice (SORP) in June 2001. This is the most recent version of the SORP. OIAC are currently in the process of updating the SORP to incorporate further guidance on a number of issues, including government levies following the publication of FRS19 - Deferred Tax, production sharing contracts, and trading. An updated SORP will be viewable from this site when issued.

Physical description: A5 light blue 65pp

Publisher: OIAC

Place of publication: London, England

ISBN: 085293341X

Classification: 535 - 940 -

Subjects: Accounting, Decommissioning, Oil, Exploration, Exploration and production, Production sharing, Taxation