| 格式化内容附注: | Upstream petroleum operations -- Industry accounting practices -- Contracts that influence accounting decisions -- Accounting for pre-license prospecting, non-drilling exploration, & license acquisition costs, successful efforts -- Accounting for exploratory drilling & appraisal costs, successful efforts -- Accounting for the costs of development, successful efforts -- Depreciation, depletion, & amortization, successful efforts -- Full cost accounting in international operations -- Accounting for production costs & company evaluation -- Recognition of revenue -- Impairment of proved property, wells, equipment, & facilities -- Accounting for future decommissioning & environmental costs -- Accounting for international joint operations -- Disclosure of cost & reserve information. |