CLOSER LOOK AT RRA.

被引：0
|
作者：
Hall, James D.
机构：
来源：
Oil and Gas Journal | 1980年 / 78卷 / 01期
关键词：
PETROLEUM INDUSTRY - Accounting;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Reservoir engineers and accountants will be deeply involved in reserve recognition accounting (RRA). The author presents an outline of the rules and guidelines of what promises to be a complex issue. RRA is designed to introduce an indication of reserve values to financial reporting and to provide a measure of current exploration performance. That is, how successful was the company in terms of value of reserves proved during the year, compared with the cost of finding the reserves.
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页码：73 / 74
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