Financial reporting according to IFRS in Oil and Gas Industry

Samal Shagatay

Diplomová práce

Anotace:

The main tasks of work is to study the properly reflection of business transactions on accounting accounts in the oil and gas enterprises and their further reflection in the financial statements in accordance with IFRS, the timely recognition of revenues and expenses of the organization. Industry structure, types of oil and gas assets, evaluation and impairment methods, cost accounting and other specific aspects of the industry are described in the work. The work contains a number of solved examples and practical illustration from the financial statements of Zhaikmunai LLP that is an Oil and Gas Company in West Kazakhstan.

Abstract:

The main tasks of work is to study the properly reflection of business transactions on accounting accounts in the oil and gas enterprises and their further reflection in the financial statements in accordance with IFRS, the timely recognition of revenues and expenses of the organization. Industry structure, types of oil and gas assets, evaluation and impairment methods, cost accounting and other specific aspects of the industry are described in the work. The work contains a number of solved examples and practical illustration from the financial statements of Zhaikmunai LLP that is an Oil and Gas Company in West Kazakhstan.

Klíčová slova

Cost accounting, IFRS 6, Oil and Gas, IFRS

Keywords

Oil and Gas, IFRS, IFRS 6, Cost accounting

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 10. 11. 2012

Obhajoba závěrečné práce

• Obhajoba proběhla 2. 10. 2013
• Vedoucí: Jiří Pelák
• Oponent: Libor Vašek

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting for Common Europe