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Dennis R. Jennings
Partner
PricewaterhouseCoopers LLP
Joseph B. Feiten
Director
PricewaterhouseCoopers LLP
Horace R. Brock
Distinguished Professor Emeritus
University of North Texas
The fifth edition of Petroleum Accounting: Principles, Procedures & Issues features a clear approach to complex issues, which makes the book an excellent reference addition to corporate libraries and the offices of companies faced with the tasks of financial accounting and reporting for exploration and production activities in the USA.
Petroleum Accounting has served as the major reference source for accountants and financial auditors for 15 years. For the fifth edition, the authors, Dennis Jennings, Joe Feiten, and Horace Brock, have added new chapters on FAS 133 on derivatives, risk management, dismantlement costs, and statistics on industry economic parameters.
The book is published by the Professional Development Institute of the University of North Texas (PDI), the world's largest provider of oil and gas accounting education. Jennings is the Global Risk Management Solutions Partner at PricewaterhouseCoopers Global Energy & Management Group. Feiten is a former director of the Global Energy & Mining Group of PWC. Dr. Brock is director of oil and gas programs for PDI and is former director of the Institute of Petroleum Accounting at the University of North Texas.
"This text is important because it is written in a way that appeals to everyone in the industry—from seasoned professionals to industry newcomers," said Dr. Brock. "Our intent is to provide a comprehensive look at the complex world of petroleum accounting and to provide a reference source for petroleum accountants, financial auditors, and other interested parties."
Contents include:
Costs capitalization
Successful-efforts versus full-cost accounting
Explanation of acquisition, exploration, development, production, and abandonment activities
Amortization of capitalized costs
Impairment accounting under SFAS 121 and under full cost rules
Revenue and gas imbalance accounting
Valuation of proved oil and gas properties
Accounting for sales, subleases, production payments, net profit interests, farmouts and carried interests
Accounting for joint operations
Basic E&P income tax rules
Financial accounting for income taxes
Joint interest and partnership accounting
Accounting for international and offshore operations
Financial statement and supplemental disclosures
Illustrative Charts of Accounts
Petroleum Accounting, by Dennis R. Jennings, Joseph B. Feiten, & Horace R. Bock, published by the Professional Development Institute, Copyright 2000.
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