Accounting disclosures of provisions for decommissioning oil and gas installations: the case of oil and gas companies listed in the UK

Article English OPEN
Abdo, H; Mangena, M;
(2019)
  • Publisher: Global Science and Technology Forum

Decommissioning costs of oil and gas assets meet the description of asset and provisions under IAS 37. Therefore, accounting for, and disclosures of, provisions for decommissioning oil and gas installations are accounted for in accordance with IAS 16 and IAS 37. Hence, ... View more
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