Financial reporting according to IFRS in Oil and Gas Industry
Thesis title: | Financial reporting according to IFRS in Oil and Gas Industry |
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Author: | Shagatay, Samal |
Thesis type: | Diploma thesis |
Supervisor: | Pelák, Jiří |
Opponents: | Vašek, Libor |
Thesis language: | English |
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. |
Keywords: | Oil and Gas; IFRS; IFRS 6; Cost accounting |
Thesis title: | Financial reporting according to IFRS in Oil and Gas Industry |
---|---|
Author: | Shagatay, Samal |
Thesis type: | Diplomová práce |
Supervisor: | Pelák, Jiří |
Opponents: | Vašek, Libor |
Thesis language: | English |
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. |
Keywords: | Cost accounting; IFRS 6; Oil and Gas; IFRS |
Information about study
Study programme: | Finance and Accounting for Common Europe |
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Type of study programme: | Magisterský studijní program |
Assigned degree: | Ing. |
Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
Faculty: | Faculty of Finance and Accounting |
Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
Date of assignment: | 10. 11. 2012 |
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Date of submission: | 20. 8. 2013 |
Date of defense: | 2. 10. 2013 |
Identifier in the InSIS system: | https://insis.vse.cz/zp/43592/podrobnosti |