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October 1, 1976The Accounting Review

Full Cost vs. Successful Efforts in Petroleum Accounting: An Empirical Approach.

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Key Points

The aim is to review and analyze contrasting accounting methods in the petroleum industry.
Empirical analysis of accounting techniques
Comparison of full cost and successful efforts approaches
Evaluation of financial reporting implications
Highlights distinctions between two accounting methods
Explores effectiveness of financial reporting under each method
Discusses potential impacts on investment decisions

Implication

Book review evaluates accounting methods in petroleum, suggesting implications for financial reporting.

Abstract

Reviews the book "Full Cost vs. Successful Efforts in Petroleum Accounting: An Empirical Approach," by John H. Meyers.

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Cite This Study

S. F. Spradlin (1976) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a5847 https://doi.org/10.2308/tar-4510537

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Discretionary Accounting Changes from "Successful Efforts" to "Full Cost" Methods: 1970-76.Original Research · 1988 · 1 citations
2Properties of Accounting Numbers Under Full Costing and Successful-Efforts Costing in the Petroleum Industry.Original Research · 1976 · 1 citations
3An Analysis of Differences Between Non-major Oil Firms Using Successful Efforts and Full Cost Methods.Original Research · 1979 · 1 citations
4An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry.Original Research · 1975 · 1 citations
5An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry: A Comment and Extension.Review · 1978 · 1 citations

More related papers

Cost Accounting for Non-Accountants (Book).1974
Market Reaction to Earnings Announcements. of Successful Efforts and Full Cost Firms in the Oil and Gas Industry.1994
Outline of Petroleum-Industry Accounting (Book).1954

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