摘要
石油公司控制油气资产可以采用多种方式,包括直接拥有或通过控股子公司、合营或联营等方式间接拥有。通过这些投资方式取得的油气储量和产量如何反映在公司的年报中,已经成为有关方面关注的问题,讨论的焦点是关于合并报表中油气探明储量和产量的披露口径。本文介绍了美国证券交易委员会(SEC)和美国财务会计准则委员会(FASB)关于油气含量和产量披露的现行规定,以美国上市石油公司雪佛龙和埃克森美孚公司的油气储量和产量披露为案例,分析总结了上市石油公司合并油气储量和产量披露的范围。结合SEC和FASB关于油气披露的新规定,展望了石油公司油气披露的新特点。
Oil companies can exercise control over oil assests in a number of ways, including direct ownership, or indirect ownership through subsidiaries, joint ventures or joint management projects. The manner in which reserves and product gained through these types of investments appear in annual reports has already started to recieve much attention. The focus of discussion is the extent to which verified reserves and output are revealed during mergers. This article explains the current provisions for oil and gas reserves and production reporting by the US Securities and Exchange Commision (SEC) and the Financial Accounting Standards Board (FASB) and makes use of case studies from US oil companies to analyse and summarise the extent of reporting for listed oil companies. The integration of new SEC and FASB reporting regulations show the future outlook for oil company reporting practices
出处
《国际石油经济》
2009年第10期36-40,共5页
International Petroleum Economics
