publication . Article . 2015

An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria

Uwaoma Ironkwe; Ordu Promise A.;
Open Access
  • Published: 01 Jan 2015 Journal: International Journal of Management Science and Business Administration, volume 1, issue 9 August, pages 14-32
IFRS cut across all segments of industries. However, concerning the Oil and Gas industry sectors, IFRS has significant impact. IFRS has various guidelines that help to make the convergence to the new system, especially, in Oil and Gas accounting and reporting easy. Interestingly, accounting for Oil and Gas activities presents many difficulties. Significant upfront investment, uncertainty over prospects and long project lives have led to a variety of approaches being developed by companies and a range of country-specific guidance for the sector. The main objective of this paper is to critically look at the recent IFRS pronouncements on specific issues concerning ...
free text keywords: International Financial Reporting Standards (IFRS), IFRS 6 and 13, Oil and Gas Companies, Nigeria, jel:M00
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