The oil industry and its accounting treatment in the phase of exploration and evaluation under IFRS 6
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Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
comunitat-uji-handle4:
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Título
The oil industry and its accounting treatment in the phase of exploration and evaluation under IFRS 6Autoría
Tutor/Supervisor; Universidad.Departamento
Salvador Aragó, EnriqueFecha de publicación
2020-11-27Editor
Universitat Jaume IResumen
The main purpose of this graduate work is to introduce the accounting in the exploration and evaluation phase of the hydrocarbon sector and emphasise the importance of the financial information disclosed by the entities ... [+]
The main purpose of this graduate work is to introduce the accounting in the exploration and evaluation phase of the hydrocarbon sector and emphasise the importance of the financial information disclosed by the entities that operate on this sector. The paper starts by providing an overview of the petrol sector, its main characteristics and its impact on society. Then, it presents the phases of the oil and gas sector through its value chain. Finally, it conducts a deeply study about how to register and assess the different accounting movements in the exploration and valuation stage of the petrol cycle and how to develop it into the financial statements [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2020-2021
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
info:eu-repo/semantics/openAccess