Financial reporting according to IFRS in Oil and Gas Industry

Thesis title: Financial reporting according to IFRS in Oil and Gas Industry
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
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
Date of submission: 20. 8. 2013
Date of defense: 2. 10. 2013
Identifier in the InSIS system: https://insis.vse.cz/zp/43592/podrobnosti

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