ACE and Income Tax Accounting. Current Developments in Financial Accounting and Reporting. Summer 1990, pp. 8-9; Fall/Winter 1990, pp. 4-5; Summer 1991, pp. 8-9; Fall/Winter 1991, pp. 1-2.

Alternative Minimum Tax. Current Update in Oil and Gas Taxation. Summer 1991, pp. 21-22; Fall/Winter 1991, pp. 13-15; Spring 1992. p. 20; Summer 1992, pp. 12-13

The Corporate Alternative Minimum Tax and Its Impact on the Oil and Gas Industry. McDowell Larry T., and Beck, David W. Fall/Winter 1987, pp. 7-20.

The Election Under TEFRA to Capitalize IDC—A Benefit for Some Taxpayers. Burke, Ken, and Durand, Francis. Fall/Winter 1984, pp. 49-60.

Impact of the Corporate Alternative Minimum Tax Adjusted Current Earnings Adjustment on Oil and Gas Companies. Morris, Jack R., and Smith, Raymond L. Summer 1990, pp. 20-35.

Impact of the Omnibus Budget Reconciliation Act of 1990 on Investments in Domestic Petroleum Extraction. Goodman, Craig G. Spring 1992, pp. 62-77.

The Independent Producer and the AMT Energy Preference Deduction: Complex Calculations to Achieve Simple Goals. Mark, Richard; Boynton, Charles; and Robison, Jack. Fall/Winter 1991, pp. 139-156.

The Oil and Gas Exploration Industry and the Corporate Alternative Minimum Tax. Sarikas, Robert H.; Sarikas, James J.; and Callaghan, Joseph H. Spring 1990, pp. 107-137.

Planning Implications of AMT for Capital Budgeting Decisions. Grove, Hugh D.; Cook, Thomas J.; and Rizzuto, Ron J. Fall/Winter 1993, pp. 98-115.

 

 

 

*Editor's Note: 1982-1984 articles were issued under the title Journal of Extractive Industries Accounting; 1985-1988 articles were issued under the title Journal of Petroleum Accounting.

Amortization ( see Depreciation, Depletion, and Amortization; Full Cost Accounting, and Successful Efforts Accounting)

 

The Environmental Audit: A Key Mechanism in Crisis Accounting. Archibald, T. Ross, and Conklin, David. Summer 1995, pp. 70-79.

Environmental Auditing. Current Developments in Environmental Issues. Summer 1993, pp. 28-31.

Environmental Audits and Beyond: Developing an Effective Environmental Management System. Christiansen, Steven J., and Stucki, Clay W. Spring 1997, pp. 45-107.

 

An Analysis of Audit Risk in Associating With Reserve Information of Oil and Gas Companies. Lee, Patsy. Spring 1984, pp. 91-114.

Auditing Oil and Gas Companies' Financial Statements: The Need to Examine Reserve Estimates. File, Richard G. Spring 1987, pp. 11-26.

Auditor Changes Following Opinions in the Oil and Gas Industry. Bryan, Barry J., and Smith, L. Murphy. Spring 1993, pp. 124-131.

Auditor Concentration in the Oil and Gas Industry. Scheiner, James H., and Wheatley, Clark M. Spring 1998, pp. 52-64.

Financial Fraud Detection and Disclosure Act. Current Developments in Financial Accounting and Reporting. Summer 1993, pp. 8-10.

The Market for Audit Services in the U.S. Oil and Gas Industry. Simon, Daniel T. Summer 1989, pp. 59-67.

The New AICPA Audit and Accounting Guide: Audits of Entities with Oil and Gas Producing Activities. Hall, James D., and Jensen, Peter L. Summer 1986, pp. 23-30.

Proposed AICPA Audit and Accounting Guide. Current Developments. Spring 1985, pp. 19.

A Study of Subsequent Events in the Life of Oil and Gas Companies Receiving Going Concern Qualified Opinions. Little, Phillip L.; Robison, David; and Johnston, James. Fall/Winter 1989, pp. 106-115.

 

Arbitration: A Means of Settling Oil and Gas Audit Disputes. McClellan, Al. E. Summer 1997, pp. 85-95.

Auditing Joint Interest Operations in Periods of Shortages or Oversupply of Materials. Patrick, Don A. Fall/Winter 1982, pp. 57-68.

Fundamentals of Gas Revenue Auditing. Evans, Matt H., and Miller, Orville. Fall/Winter 1991, pp. 87-112.

Joint Interest Audits—An Effective Cost Control Tool. Norman, Charles A. Summer 1985, pp. 157-66.

Joint Interest Auditing: Typical Audit Procedures Used in Conducting an Expenditure Well Audit. Robinson, Dan H. Spring 1986, pp. 33-46.

Revenue Auditing Requires Contract Knowledge. Howard, John D. Summer 1991, pp. 137-142.

Searching for Dollars—Revenue Analysis (Audit). McClellan, Al E. Summer 1987, pp. 13-22.

 

Conducting a Desk Audit of Your Check Stub: The Basics of How Royalty is Computed. Petree, Dale. Fall/Winter 1997, pp. 69-79.

Economic Modeling and Auditing: Art and Science. Johnston, Daniel. Fall/Winter 2000, pp. 120-137.

Internal Audit of Oil and Gas Reserves. May, Alan, Jr., and O'Neill, Donald B. Fall/Winter 1982, pp. 37-45.

Oil and Gas Revenue Auditing—An Operational Approach. Norman, Charles A. Spring 1986, pp. 7-31.

Post-Project Audit of an Actual Oil and Gas Exploration and Development Project Account. Lohrenz, John and Posey, Clyde L. Summer 1994, pp. 204-220.

 

Bankruptcy: An Overview. Johnson, Robert E. Spring 1988, pp. 51-62.

Bankruptcy and the Oil Industry: Basis and Beyond. Mark, Richard S., and Robison, Jack. Spring 1986, pp. 131-146.

Bankruptcy Code. Current Developments in Financial Accounting and Reporting. Spring 1991, p. 7.

Using the Altman Bankruptcy Model to Analyze the Performance of Oil Companies. Sena, James, and Williams, Dennis. Spring 1998, pp. 72-92.

 

The ABC’s of Activity Based Management (ABM) in the Petroleum Industry. Muras, Andrew D.; Calhoun, Dennis D.; and Stripling, W. Steven. Summer 2000, pp. 79-100.

 

 

 

Capital Budgeting in the Extractive Oil Industry. Brooks, Peter L. Spring 1984, pp. 29-46.

 

Cost-Volume-Profit Analysis of Offshore Energy Leases: A Reappraisal. Cheng, C.S. Agnes, and Smith, James L. Fall/Winter 1987, pp. 43-50.

Evaluating Offshore Energy Leases Using Cost-Volume-Profit Analyses. Koch, Bruce S. Summer 1986, pp. 35-42.

An Inquiry into the Capital Budgeting Process and Analytical Procedures Utilized by Firms in the Oil and Gas Extraction Industry. Boudreaux, Denis O.; Ward, Dan R.; Boudreaux, Philip; and Ward, Suzanne P. Summer 1999, pp. 24-34.

Planning Implications of AMT for Capital Budgeting Decisions. Grove, Hugh D.; Cook, Thomas J.; and Rizzuto, Ron J. Fall/Winter 1993, pp. 98-115.

 

Cash Flow Analysis in Oil and Gas Accounting: The Statement of Cash Flows. Grove, Hugh D., and Bazley, John D. Fall/Winter 1987, pp. 53-62.

Divergent Treatment in Calculating Operating Cash Flows. Cappel, James J. Spring 1990, pp. 74-106.

Economic Modeling and Auditing: Art and Science. Johnston, Daniel. Fall/Winter 2000, pp. 120-137.

The Impact of Accounting Choice on Cash Flows Reporting Under SFAS No. 95: The Case of Oil and Gas Companies. El Shamy, Mostafa A. Summer 1999, pp. 35-53.

Improving Comparability of Cash-Flow Statements by Oil and Gas Producing Companies. Porter, Alan. Summer 1991, pp. 143-167.

The Potential Effect of the FASB’s Proposed Concept Statement on Cash Flow Measurements on the Oil and Gas Industry. Nichols, Linda K. Summer 1998, pp. 92-100

 

Applying a Ceiling to Capitalized Costs Under Successful Efforts Accounting—An Analysis of the EIARI Survey. Wright, Charlotte. Spring 1983, pp. 83-100.

Applying a Cost Ceiling Under Successful Efforts: An IPA Survey. Brock, Horace. Spring 1987, pp. 53-64.

Ceiling on Capitalized Costs for Non-Public Company Using Full Costing. Accounting Forum. Summer 1984, pp. 10-15.

Ceiling Test Computations in a New Cost Center for a Public Company Using the Full-Cost Method. Accounting Forum. Fall/Winter 1984, pp. 7-10.

Ceiling Test for Full Cost Companies. Smith, Phillip S., and Herrmann, Michael C. Summer 1982, pp. 47-58.

Ceiling Test for Full Cost Companies: Flawed in Theory and Practice. Gallun, Rebecca A.; Nichols, Linda M.; and Bruno, Joan D. Fall/Winter 1991, pp. 83-96.

Cost Ceiling for Successful Efforts Company. Accounting Forum. Summer 1985, pp. 1-5.

The Determinants of Stock Market Reaction to Ceiling Test Write-Off of Full Cost Oil and Gas Firms. AlDiab, Taisier F. Fall/Winter 1993, pp. 116-139.

Effects of Post-Balance Sheet Price Decline on Full Cost Ceiling. Accounting Forum. Fall/Winter 1985, pp. 2-4.

Exposure Draft on Accounting for Impaired Long-Lived Assets. Current Developments in Financial Accounting and Reporting. Spring 1994, p. 1-4.

Full Cost Ceiling Test. Current Developments in Financial Accounting and Reporting. Spring 1992, pp. 7-8; Summer 1992, pp. 9-11.

Impairment Test for Unproved Properties. King, Barry G. Summer 1982, pp. 79-90.

Implementation of SFAS No. 121 in the Oil and Gas Industry: A Survey Update. Nichols, Linda M. and Gallun, Rebecca A. Summer 1997, pp. 25-37.

Income Taxes in the Full-Cost Ceiling. Hendrickson, Michael D., and Keller, Donald P. Summer 1986, pp. 17-22.

Interim Ceiling Tests. Current Developments in Financial Accounting and Reporting. Summer 1990, p. 11.

SFAS No. 121: New Impairment Rules for the Industry. Gallun, Rebecca and Nichols, Linda. Summer 1995, pp. 25-36.

Successful-Efforts Ceiling Tests. Current Developments in Financial Accounting and Reporting. Spring 1992, p. 10.

Successful-Efforts Companies: Oil and Gas Properties–Realization Test. Landrum, Tony. Spring 1983, pp. 101-106.

Survey of Implementation of a Successful-Efforts Ceiling Test. Gallun, Rebecca A., and Bruno, Joan D. Fall/Winter 1988, pp. 50-65.

The Timing of Asset Writedowns in the Oil and Gas Industry: 1985-1986. Chen, Kevin C.W. Fall/Winter 1991, pp. 157-169.

Update on Impairment of Assets. Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 5-6; Spring 1991, p. 7.

 

Accounting for Black Lung Benefit Costs. Coe, Teddy L. Summer 1982, pp. 59-66.

Coal Act Premiums are Taxes, Entitled to Administrative Priority in a Bankruptcy Estate. Lewis, Judy D. and Crumbley, D. Larry. Summer 1999, pp. 78-85.

Coal Seam Gas Through Recompletion Wells Eligible for §29 Credit. Current Update in Oil and Gas Taxation. Fall/Winter 1990, pp. 9-10.

Determination of Economic Interest in Coal Transactions. Pasewark, William R., and Crumbley, D. Larry. Summer 1987, pp. 49-68.

Frontier Accounting in the Mining Industry. Grove, Hugh D., and O'Brien, Kevin. Fall/Winter 1984, pp. 61-74.

The Impact of Inconsistent Accounting Practices in the Coal Extraction Industry. Coffee, Carl D. Spring 1983, pp. 127-142.

Measuring Social Performance for Coal Mining: A Guide for Developing a Social Accounting Program. Morris, James, and Younkins, Edward. Spring 1985, pp. 117-136.

 

COPAS*

COPAS Adopts HPM's for Pricing Material Movements. Lacy, Marvin E., Jr. Fall/Winter 1992, pp. 51-52.

COPAS: The Organization. Beaverson, R. O. Fall/Winter 1989, pp. 137-140.

Evolving Trends in COPAS Accounting Procedures Favor Operators in JOAs. McClellan, Al. Summer 1999, pp. 54-77.

The Impact of COPAS. McClellan, Al E. Fall/Winter 1989, pp. 141-145.

(*Editor's Note: In the Summer 1990 issue, the PAFMJ introduced, "COPAS: An Update," which reports on COPAS activities and undertakings and is included in all subsequent issues of the PAFMJ.)

Allocations of Book Value When a Portion of a Producing Field is Sold. Accounting Forum. Summer 1992, pp. 29-31.

Allocations of Upstream Exploration, Drilling, Development, and Production Costs to Petroleum Products. Wright, Charlotte and Hall, Kenneth R. Fall/Winter 1998, pp. 46-75.

An Examination of Two Allocation Issues in the Shell Decision. Crumbley, D. Larry, and Lynch, Howell J., Jr. Spring 1989, pp. 63-88.

Joint Cost Allocation Under the Natural Gas Act: An Historical Review. Crespi, Jan, and Harris, John K. Summer 1983, pp. 133-142.

Managerial Use of Matrix Model for Variance Analysis in Oil Industry: A Spreadsheet Application. Rahman, Mawdudur, and Islam, Muhammad Shahidul. Fall/Winter 1992, pp. 80-98.

One Truck Load of Crude Oil—Measurement and Reporting Procedures. Kingery, Carolyn. Summer 1984, pp. 119-138.

Accounting for Field Inventories of Crude Oil. Accounting Forum. Summer 1992, pp. 28-29.

 

Current Standards and Applications of Electronic Data Interchange (EDI) in the Petroleum Industry. Robertson, K.G., Jr. Spring 1991, pp. 75-84.

EDI and the Law. Robertson, Ken G., Jr. Spring 1990, pp. 58-62.

EDI—Cost Cutting Applications for Petroleum Accountants. Petree, Dale L., and Robertson, Ken. Spring 1987, pp. 27-36.

Electronic Data Interchange. Gear, Jon H. Fall/Winter 1989, pp. 146-153.

Oil and Gas Accounting Systems: Going On-Line. Willis, David. W. Summer 1982, pp. 73-78.

Reporting Issues for The Year 2000 in the Oil and Gas Industry. Bean, LuAnn; Jarnagin, Bill D.; and Nichols, Charles. Fall/Winter 1999, pp. 111-128.

Software Evaluation for Year 2000 and Beyond—Oryx Energy’s Approach. Stroup, Ricki. Fall/Winter 1998, pp. 76-82.

Work Begins at the Gas Industry Standards Board. McQuade, Rae. Spring 1995, pp. 88-97.

Year 2000 Problem Financial Statement Disclosures of Oil and Gas Companies. Styles, Alan and Cappel, James. Fall/Winter 1998, pp. 83-100.

 

Amortization of Cost of Net Profits Interest. Accounting Forum. Summer 1983, pp. 6-7.

Calculating Full Cost Depreciation, Depletion, and Amortization Under the New SEC Rules. Adkerson, Richard C., and Moore, David L. Spring 1984, pp. 9-28.

Depreciation of Idle Drilling Rigs. Accounting Forum. Summer 1986, pp. 15-16.

Percentage Depletion. Current Update in Oil and Gas Taxation. Spring 1991, p. 11; Summer 1991, pp. 14-18.

Special Problems in Computing Amortization of Capitalized Costs Under Full Costing. Ridenour, P. Dean. Summer 1982, pp. 37-45.

Timing of Gross Income for Depletion Purposes. Current Update in Oil and Gas Taxation. Fall/Winter 1990, p. 10.

Transfers of Proven Properties for Percentage Depletion. Current Update in Oil and Gas Taxation. Summer 1990, p. 18.

Units-of-Revenue Basis of Amortization for Full Cost Company. Accounting Forum. Fall/Winter 1985, pp. 4-5.

Using the Revenue Basis for Amortizing Costs. Accounting Forum. Spring 1991, pp. 23-25.

 

An Analysis of Commodity-Linked Swaps. Duett, Edwin H. Fall/Winter 1987, pp. 35-42.

Controlling Price Risk. Williams, Jim, and Jackson, Gary. Spring 1994, pp. 79-87.

Hedging with Petroleum Futures Options: An Introduction. Johnson, David M. Summer 1988, pp. 10-31.

Oil Futures and Options: A Means of Managing Price Instability in the Oil Market. McFadden, Rosemary T. Summer 1988, pp. 32-40.

NYMEX Natural Gas Futures and Options: A Study of Price Risk Management. Pfeffer, Mary Graves, and Vestrat, Glenn D. Fall/Winter 1993, pp. 82-88.

Petroleum Futures: An Overview for the Practitioner. Chandy, P. R.; Choi, In Suk; and McIntosh, Willard. Fall/Winter 1986, pp. 39-58.

Risk and Reward of Natural Gas Volume Swing Options. Lehman, John and Worthy, Lewis K. Spring 1998, 65-71.

Accounting Disclosures and the Market's Valuation of Oil and Gas Properties. Harris, Trevor S., and Ohlson, James A. Fall/Winter 1988, pp. 23-49.

Disclosure of Finding Costs by Oil and Gas Companies: 1990. Cappel, James J. Spring 1992, pp. 32-46.

The Incremental Information Content of Supplemental Accounting Disclosures Under SFAS 69. Thornton, Phillip W., and Deakin, Edward B. Spring 1994, pp. 142-161.

The Information Value of Disclosures of Unproved Reserves: A Research Note. Boone, Jeff; Luther, Robert; and Raman, Kris. Summer 1998, pp. 101-104.

Oil and Gas Prices in SFAS No. 69 Disclosures. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

SEC Adoption of Final Rules Adopting FASB's Disclosure Rules. Issuance of Proposed Rules Amending Rule 4-10 Relating to Full Cost. Current Developments in Financial Accounting and Reporting. Spring 1983, p. 5.

Voluntary Disclosures of Finding Costs by Publicly Owned Oil and Gas Firms. Boone, Jeffrey P., and Boynton IV, Charles E. Spring 1993, pp. 79-96.

Year 2000 Problem Financial Statement Disclosures of Oil and Gas Companies. Styles, Alan and Cappel, James. Fall/Winter 1998, pp. 83-100.

 

Abandonment Losses. Current Update in Oil and Gas Taxation. Spring 1991, pp. 13-14.

The Abandonment of Offshore Installations in the North Sea. Bentham, R. W. Spring 1986, pp. 107-118.

Abandonment: A Survey of Legal and Accounting Issues. Cradock-Watson, Tom and Winsor, Tom. Summer 1995, pp. 57-69.

Accounting for Abandonment in the UK Oil and Gas Industry. Luther, Robert. Fall/Winter 1994, pp. 64-87.

Accounting for Future Dismantlement and Environmental Reclamation Costs in the Oil and Gas Industry: A Survey of Current Problems and Practices. Wright, Charlotte J. Fall/Winter 1994, pp. 18-32.

Accounting for Reclamation Costs. Cappel, James J. Fall/Winter 1990, pp. 93-126.

Accounting for Reclamation Costs of Oil and Gas Operations. Wright, Charlotte. Spring 1982, pp. 77-105.

Decommissioning of Offshore Installations. Bostock, John. Spring 1999, pp. 69-77.

Disclosure of the Future Removal and Site Restoration Cost Liability by Canadian Oil and Gas Companies. Tilleman, William A., and Wright, Michael E. Fall/Winter 1993, pp. 57-81.

Disclosure of Future Removal and Site Restoration Cost Liability by Canadian Oil and Gas Companies: A Replication and Extension. Tilleman, William A. and Wright, Michael E. Fall/Winter 1994, pp. 98-116.

Events in the North Sea Could Affect the Future of Offshore Platform Dismantlement. Current Developments in Environmental Issues, Summer 1995, pp. 22-24.

 

An Analysis of the Informational Content of Dividend Announcements in the Petroleum Industry. Glascock, John L., and Impson, Michael. Summer 1986, pp. 65-76.

Natural Gas Industry Dividend Policies. Marple, Cynthia J., and Copan, Jay A. Summer 1988, pp. 72-92.

Will U.S. Oil and Gas Companies Pay Dividends in 1986? Nance, Deana. Summer 1986, pp. 55-64.

 

Retailer/Refiner Status. Current Update in Oil and Gas Taxation. Spring 1990, pp. 13-14; Spring 1991, pp. 11-12; Summer 1991, pp. 19-20.

 

Charging Joint Interests for Excess Drill Rig Rental Costs—Successful Efforts Companies. Jones, Donald M. Summer 1984, pp. 115-118.

Intangible Drilling Costs. Current Update in Oil and Gas Taxation. Spring 1990, pp. 9-11; Spring 1991, p. 8; Summer 1991, pp. 10-12; Fall/Winter 1991, pp. 12-13.

A Review of FASB Interpretation No. 36. Wilkerson, Curtis A., and McEntee, Matt. Fall/Winter 1982, pp. 47-56.

 

 

 

Financial Reporting by Drilling Funds. Guest, J. Ike. Fall/Winter 1982, pp. 21-36.

 

Tax Court Assaults Prepaid IDC: An Analysis of Keller and Its Threat to Drilling Funds. Cummings, James R.; Dean, Kevin D.; and Derksen, Brian L. Fall/Winter 1982, pp. 69-82.

 

Current Developments in E-Business and Energy: The story of e. Hoffman, Jim and Derr, Trent. Fall/Winter 2000, pp. 138-148.

 

An Analysis of Earnings in Oil Related Industries. Jordan-Wagner, James J., and Wootton, Charles E. Spring 1993, pp. 110-123.

 Analysis of Oil and Gas Stock Returns with Benchmark Ratios. Johnsen, Tommi; Rizzuto, Ron; and Grove, Hugh. Fall/Winter 1999, pp. 73-85.

An Analysis of the Relationships Between the Oil Industry and the U.S. Economy: 1963-1984. Anderson, Dwight C., and Chapman, William B. Fall/Winter 1987, pp. 101-110.

A Comparative Analysis of the Operating and Financial Performance of U.S. Oil and Gas Producing Companies for the Years 1988-1990. Spear, Nasser A., and AlDiab, Taisier F. Summer 1991, pp. 38-66.

A Comparative Analysis of the Operating and Financial Performance of U.S. Oil and Gas Producing Companies for the Years 1989-1991. Boone, Jeff P. Summer 1992, pp. 33-59.

An Empirical Analysis of the Petroleum Refining Industry’s Participation in the FASB’s Standard-Setting Process. Tandy, Paulette, and Wilburn, Nancy. Summer 2000, pp. 44-61.

The Impact of Oil and Gas Company Captive Insurer Formation on the Parent Company's Firm Value. Cross, Mark L.; Davidson, Wallace N., III; and Thornton, John H. Fall/Winter 1987, pp. 93-100.

Oil Prices and Income Distribution: The Case of Louisiana. Brendler, Michael D., and Jones, Charlotte W. Summer 1988, pp. 104-118.

 

An Evaluation of the Determination of the Existence of Economic Interest in Natural Resources. Pasewark, William R., and Crumbley, D. Larry. Summer 1989, pp. 101-115.

 

Analyzing the Economic Interest Concept in Natural Resource Taxation. Fenton, Edmund D., Jr. Fall/Winter 1988, pp. 66-93.

The New S Corporation Rules Applied to the Oil Industry—Some Alternative Views of the Economic Interest Rules. Mark, Richard S. Fall/Winter 1985, pp. 99-106.

Enhanced Oil Recovery Credit. Current Update in Oil and Gas Taxation. Spring 1992, pp. 18-19.

History of the U.S. Petroleum Depletion Allowance. Goodman, Craig G. Summer 1992, pp. 120-150.

Impact of the Omnibus Budget Reconciliation Act of 1990 on Investments in Domestic Petroleum Extraction. Goodman, Craig G. Spring 1992, pp. 62-77.

Point of View: Policy Initiatives for the New Administration. Goodman, Craig G. Spring 1993, pp. 44-50.

U.S. Energy Policy: Requirements, Opportunity, and Obstacles. Bergman, Elihu. Summer 1989, pp. 124-133.

 

Accounting for CO² Injection Costs. Institute of Petroleum Accounting. Fall/Winter 1985, pp. 17-21.

Chemicals Used in Tertiary Injection Projects. Accounting Forum. Spring 1991, pp. 22-23.

Enhanced Oil Recovery Credit. Current Update in Oil and Gas Taxation. Spring 1992, pp. 18-19.

Seismic Costs—Is it Time to Revisit the Rules? Jennings, Dennis. Spring 1998, pp. 1-5.

Treatment of CO² Injectants in Enhanced Recovery Projects. Accounting Forum. Summer 1984, pp. 16-18.

 

Environmental Issues

(Editor's Note: Beginning with the Spring 1993 issue, a new column in the PAFMJ, "Current Developments in Environmental Issues," now reports regularly on environmental matters.)

Accounting for Oil and Gas Exploration and Development Activities: A Survey of Industry Practice in the United Kingdom. Pratt, Ken C. Summer 1989, pp. 68-82.

Assignment of Working Interest in Unproved Property in Return for Exploration Work. Accounting Forum. Summer 1987, pp. 9-10.

Cost of Abandoned Portion of Exploratory Well. Accounting Forum. Summer 1985, p. 5.

Exploration Efficiency in the 1980s. Nichols, Nancy and Boone, Jeff. Fall/Winter 1995, pp. 60-81.

Exploration Services Provided in Return for Interest in Mineral Property. Accounting Forum. Fall/Winter 1992, pp. 25-26.

Geological and Geophysical Costs Related to Locating Well Drilling Site. Accounting Forum. Spring 1986, pp. 3-4.

A Review of FASB Interpretation No. 36. Wilkerson, Curtis A., and McEntee, Matt. Fall/Winter 1982, pp. 47-56.

Seismic Costs—Is it Time to Revisit the Rules? Jennings, Dennis. Spring 1998, pp. 1-5.

Simultaneity of Accounting Choice and Exploration Expenditures in the Oil and Gas Industry. Iyengar, Raghavan J. Spring 1999, pp. 32-48.

The Use of Law to Promote Domestic Exploration and Production., Part One. Anderson, Owen L. and Smith, Ernest E, III. Fall/Winter 1999, pp. 1-72.

 

The Use of Law to Promote Domestic Exploration and Production, Part Two. Anderson, Owen L., and Smith, Ernest E, III. Spring 2000, pp. 67-105.

 

Capitalization of Interest During the Construction Period of Oil and Gas Assets. Accounting Forum. Fall/Winter 1993, pp. 21-23.

Defining Exploratory and Development Wells. Evans, Mary Kay, and Walther, Larry. Summer 1985, pp. 57-74.

Successful Efforts Accounting: Exploratory and Development Well Classifications. Accounting Forum. Fall/Winter 1984, pp. 10-12.

 

Finance and Financial Management (see Capital Budgeting)

Financial Operations Analysis: A Quantitative Approach to Management Decision Making. Hunt, Ezra C. Summer 1983, pp. 37-54.

Managerial Use of a Matrix Model for Variance Analysis in Oil Industry: A Spreadsheet Application. Rahman, Mawdudur, and Islam, Muhammad Shahidul. Fall/Winter 1992, pp. 80-98.

Preparing a Successful Oil and Gas Financing Proposal. Dole, Richard D. Fall/Winter 1985, pp. 73-80.

Project Financing. Bell, Alan D. Spring 1985, pp. 75-80.

 

Application of SFAS No. 106 to Oil and Gas Joint Returns. Bushong, J. Gregory, and Nichols, Linda M. Summer 1993, pp. 74-85.

A Comprehensive Look at FASB Statement 69. Gallun, Rebecca, and Pearson, Della A. Spring 1984, pp. 115-165.

The Effect of SFAS No. 69 Signals on the Discriminant and Predictive Ability of Financial Reporting for Business Failure in the Oil and Gas Industry. Eldahrawy, Kamal. Summer 1986, pp. 77-88.

Effective Tax Rates for Oil Companies Using FASB Statement No. 33. Schneider, Harold, and Putnam, Karl. Summer 1983, pp. 117-122.

An Empirical Analysis of the Petroleum Refining Industry’s Participation in the FASB’s Standard-Setting Process. Tandy, Paulette, and Wilburn, Nancy. Summer 2000, pp. 44-61.

Executive Stock Options in the Petroleum Industry: A Comparative Illustration of the Accounting, Valuation, and Compensation Requirements under SFAS No. 123. Ward, Dan; Ward, Suzanne; and Wilson, Thomas. Summer 1997, pp. 38-51.

FASB Income Tax Accounting Exposure Draft: Its Impact on Oil and Gas Companies. DeLoach, James W., Jr., and Downs, James M. Summer 1987, pp. 23-30.

The Impact of Accounting Choice on Cash Flows Reporting Under SFAS No. 95: The Case of Oil and Gas Companies. El Shamy, Mostafa A. Summer 1999, pp. 35-53.

Implementation of SFAS No. 96: The Latest Dilemma for Oil and Gas Producers. Wright, Charlotte J., and Edwards, R. Dan. Summer 1990, pp. 131-142.

Implementation of SFAS No. 121 in the Oil and Gas Industry: A Survey Update. Nichols, Linda M. and Gallun, Rebecca A. Summer 1997, pp. 25-37.

Income Taxes (SFAS No. 96). Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 6-7.

The Incremental Information Content of Supplemental Accounting Disclosures Under SFAS 69. Thornton, Phillip W., and Deakin, Edward B. Spring 1994, pp. 142-161.

Oil and Gas Prices in SFAS No. 69 Disclosures. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

The Potential Effect of the FASB’s Proposed Concept Statement on Cash Flow Measurements on the Oil and Gas Industry. Nichols, Linda K. Summer 1998, pp. 92-100.

A Review of FASB Interpretation No. 36. Wilkerson, Curtis A., and McEntee, Matt. Fall/Winter 1982, pp. 47-56.

SEC Adoption of Final Rules Adopting FASB's Disclosure Rules. Issuance of Proposed Rules Amending Rule 4-10 Relating to Full Cost. Current Developments in Financial Accounting and Reporting. Spring 1983, p. 5.

SFAS 87: Employer's Accounting for Pensions. Current Developments in Financial Accounting and Reporting. Spring 1994, pp. 8-10.

SFAS No. 121: New Impairment Rules for the Industry. Gallun, Rebecca and Nichols, Linda. Summer 1995, pp. 25-36.

1988 Financial Performance of the U.S. Petroleum Industry. Deakin, Edward B. Summer 1989, pp. 83-100.

1987 Financial Performance of the U.S. Petroleum Industry. Deakin, Edward B. Summer 1988, pp. 119-133.

An Analysis of Earnings in Oil Related Industries. Jordan-Wagner, James, and Wootton, Charles W. Spring 1993, pp. 110-123.

Analysis of Oil and Gas Stock Returns with Benchmark Ratios. Johnsen, Tommi; Rizzuto, Ron; and Grove, Hugh. Fall/Winter 1999, pp. 73-85.

A Comparative Analysis of the Operating and Financial Performance of U.S. Oil and Gas Producing Companies for the Years 1988-1990. Spear, Nasser A., and AlDiab, Taisier F. Summer 1991, pp. 38-66.

A Comparative Analysis of the Operating and Financial Performance of U.S. Oil and Gas Producing Companies for the Years 1989-1991. Boone, Jeff P. Summer 1992, pp. 33-59.

Economic Performance Requirements. Current Update in Oil and Gas Taxation. Fall/Winter 1990, pp. 7-8.

Exploration Efficiency in the 1980s. Nichols, Nancy and Boone, Jeff. Fall/Winter 1995, pp. 60-81.

Financial Performance of the U.S. Petroleum Industry. Spear, Nasser A. Summer 1990, pp. 36-55.

Key Indicators of Performance for Oil and Gas Firms: A Contrast of All Sectors. Rizzuto, Ronald; Johnsen, Tommi; and Grove, Hugh. Summer 1995, pp. 90-114.

Oil and Gas Industry Performance Benchmarks for 1996 and 1997. Rizzuto, Ron; MacLeod, C.W.; Johnsen, Tommi; and Grove, Hugh. Spring 1999, pp. 1-31.

Using the Altman Bankruptcy Model to Analyze the Performance of Oil Companies. Sena, James and Williams, Dennis. Spring 1998, pp. 72-92.

 

Financial Reporting and Accounting Methods*

Accounting for and Disclosure of Environmental Costs. Current Developments in Financial Accounting and Reporting. Fall/Winter 1993, pp. 6-7.

Accounting for Environmental Costs. Current Developments in Environmental Issues. Spring 1993, pp. 26-28.

Accounting for Field Inventories of Crude Oil. Accounting Forum. Spring 1992, pp. 28-29.

Accounting for Gas Balancing Agreements. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

Accounting for Income Taxes. Current Developments in Financial Accounting and Reporting. Spring 1992, pp. 4-5; Summer 1992, pp. 1-4.

*See also: Ceiling Tests; Deferred Taxes; Depreciation, Depletion, and Amortization; International Issues; Financial Accounting Standard Board; Full Costing; Natural Gas; Pensions and Post-Retirement Benefits; Reserves and Reserve Disclosures; Reserve Estimates; Securities and Exchange Commission; Successful Efforts; Supplemental Disclosures.

Determining Finding Costs. Gaddis, Dwight; Brock, Horace; and Boynton, Charles. Summer 1992, pp. 93-101.

Disclosure of Finding Costs by Oil and Gas Companies: 1990. Cappel, James J. Spring 1992, pp. 32-46.

Finding Costs and the Make-or-Buy Decision for Oil and Gas Producers in 1982-1986. Rasmussen, Jon A. Summer 1992, pp. 60-92.

Finding Costs Methodology: Alternative Approaches. Gaddis, Dwight. Spring 1992, pp. 47-52.

A Review of Finding Cost Studies. Coe, Teddy L. Fall/Winter 1995, pp. 37-46.

The Use of Finding Costs in Investment Analysis. Boone, Jeff. Fall/Winter 1995, pp. 47-59.

Voluntary Disclosures of Finding Costs by Publicly Owned Oil and Gas Firms. Boone, Jeffrey P., and Boynton IV, Charles E. Spring 1993, pp. 79-96.

 

Full Costing (Amortization)

An Analysis of Commodity-Linked Swaps. Duett, Edwin H. Fall/Winter 1987, pp. 35-42.

Hedging with Petroleum Futures Options: An Introduction. Johnson, David M. Summer 1988, pp. 10-31.

Oil Futures and Options: A Means of Managing Price Instability in the Oil Market. McFadden, Rosemary T. Summer 1988, pp. 32-40.

NYMEX Natural Gas Futures and Options: A Study of Price Risk Management. Pfeffer, Mary Graves, and Vestrat, Glenn D. Fall/Winter 1993, pp. 82-88.

Petroleum Futures: An Overview for the Practitioner. Chandy, P. R.; Choi, In Suk; and McIntosh, Willard. Fall/Winter 1986, pp. 39-58.

Risk and Reward of Natural Gas Volume Swing Options. Lehman, John and Worthy, Lewis K. Spring 1998, 65-71.

 

Accounting for and Valuing Natural Gas Producer Volume Imbalances. Wilson, John L. Summer 1992, pp. 102-115.

Accounting for Gas Balancing Agreements. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

Accounting for Over/Under Deliveries of Gas. Lee, R. Dean. Fall/Winter 1983, pp. 51-58.

Final IRS Regulations for Gas Balancing. Melgren, Eric. Fall/Winter 1995, pp. 29-36.

Gas Balancing. Current Update in Oil and Gas Taxation. Spring 1990, p. 12; Summer 1990, pp. 16-17.

Gas Balancing Agreements: Selected Problems and Issues. Borrego, Theodore R. Spring 1990, pp. 15-52.

Gas Balancing Issues. Christiansen, Mark D. Fall/Winter 2000, pp. 30-51.

Gas Imbalances. Current Developments in Financial Accounting and Reporting. Spring 1992, p. 11.

The Proposed Regulations under I.R.C. Section 761 Regarding Gas Balancing Agreements. File, Richard G. Spring 1993, pp. 65-78.

Why Not Compulsory Takes to End Producer Gas Imbalances? Farrar, Tom. Summer 1992, pp. 116-119.

Alternative Certifications: The CMA and CIA Certifications Offer Attractive Options to the CPA Certification. Copeland, Benny. Fall/Winter 1991, pp. 113-123.

Changes in the Exploration and Development Activities of U.S. Petroleum Firms During the 1980s. Boone, Jeff. Fall/Winter 1993, pp. 26-56.

The Early Development of the American Oil Industry: 1859-1872. Leeds, Patricia. Summer 1986, pp. 89-101.

An Empirical Estimation of Production Functions for the U.S. Petroleum Industry. Hsing, Yu, and Hsing, Hsiu-Shi. Fall/Winter 1992, pp. 99-107.

History of the U.S. Petroleum Depletion Allowance: 1890-1990. Goodman, Craig G. Summer 1992, 120-150.

The Impact of Deregulation on Natural Gas Firms: An Empirical Study. Chandy, P.R.; Walker, Michael; and Davidson, Wallace. Summer 1984, pp. 83-96.

Impact of the Omnibus Budget Reconciliation Act of 1990 on Investments in Domestic Petroleum Extraction. Goodman, Craig G. Spring 1992, pp. 62-77.

Report of Institute of Petroleum Accounting Activities. Evans, Mary Kay, and Walther, Larry. Spring 1982, p. 5; Fall/Winter 1983, pp. 5.

What Does the Future Hold for the Independent Producer? Pitts, L. Frank. Fall/Winter 1989, pp. 7-13.

 

Contribution to Well Cost, Refundable from Production. Accounting Forum. Summer 1987, pp. 10-12.

The Current Status of the Deduction for Prepaid Intangible Drilling and Development Cost. Price, John. Spring 1988, pp. 15-27.

The Election Under TEFRA to Capitalize IDC–A Benefit for Some Taxpayers. Burke, Ken, and Durand, Francis. Fall/Winter 1984, pp. 49-60.

IDC Recapture. Current Update in Oil and Gas Taxation. Spring 1992, pp. 20-21.

Intangible Drilling Costs. Current Update in Oil and Gas Taxation. Spring 1990, pp. 9-11; Spring 1991, p. 8; Summer 1991, pp. 10-12; Fall/Winter 1991, pp. 12-13.

Recapture of Intangible Drilling and Development Costs–Current Developments. Ratliff, R. Byron. Spring 1987, pp. 95-102.

Recapture of Intangible Drilling and Development Costs Upon Disposition of a Portion of a Property. Ratliff, R. Byron. Fall/Winter 1985, pp. 107-114.

Tax Court Assaults Prepaid IDC: An Analysis of Keller and Its Threat to Drilling Funds. Cummings, James R.; Dean, Kevin D.; and Derksen, Brian L. Fall/Winter 1982, pp. 69-82.

The Use of Special Allocations in IDC in Oil and Gas Partnerships. Armstrong, David; Hennessee, Patrick; and Weber, David. Fall/Winter 1983, pp. 85-96.

 

Combating Oil Field Theft and Fraud. Seckman, John I. Fall/Winter 1984, pp. 85-90.

Integrated Performance Management in the Energy Industry: From the Board Room to the Wellhead. Bauschka, Chris, and Gruman, Robert P. Summer 1999, pp. 86-99.

Internal Control. Current Developments in Financial Accounting and Reporting. Spring 1992, pp. 13-15; Fall/Winter 1992, pp. 5-6.

Internal Audit and Control. Current Developments in Financial Accounting and Reporting. Summer 1990, pp. 12-13; Summer 1991, pp. 1-2.

Managerial Use of Matrix Model for Variance Analysis in Oil Industry: A Spreadsheet Application. Rahman, Mawdudur, and Islam, Muhammad Shahidul. Fall/Winter 1992, pp. 80-98.

Preventing White Collar Crime in the Petroleum Industry. Turner, David R. Fall/Winter 1984, pp. 91-94.

Studying and Evaluating Internal Accounting Controls in the Oil and Gas Exploration, Development, and Production Industry. Burk, Victor A. Fall/Winter 1984, pp. 75-83.

 

Accounting for Extractive Industries: An Australian Perspective. Wise, Trevor, and Spear, Nasser. Spring 2000, pp. 30-53.

An Analysis of Recent Developments in the Regulation of UK Oil and Gas Companies. Russell, Alex, and Fifield, Suzanne. Spring 2000, pp. 13-29.

Financial Accounting and Reporting in Extractive Industries: Evidence from Spanish Oil Companies. Escobar, Bernabé; Garcia-Ayuso, Manual; and Angel Pérez, José. Summer 2000, pp. 1-11.

Petroleum Accounting in Poland. Jaruga, Alicja, and Gierusz, Jerzy. Spring 2000, pp. 54-66.

 

 

 

Doing Business in China. Watts, W. P. Fall/Winter 1995, pp. 87-102.

Foreign Oil Related Income Found in Gas Sales to Japanese Non-Distributor Companies. Coker, Dianna Ross, and Crumbley, D. Larry. Spring 1994, pp. 69-78.

Petroleum Fiscal Regimes in the Association of Southeast Asian Nations. Aung Khin, Jimmie, and Xue Liang, Wu. Summer 1994, pp. 125-132.

Petroleum Laws and Model Contracts: Production Sharing in China. Kinney, Brent D. Summer 1994, pp. 146-168.

 

Accounting for Extractive Industries: An Australian Perspective. Wise, Trevor, and Spear, Nasser. Spring 2000, pp. 30-53.

An Empirical Study of Extractive Industry Financial Reporting Practices in Australia, Malaysia, and New Zealand. Heazlewood, C. T., and Chye, M. Fall/Winter 1984, pp. 99-122.

 

The Canada-U.S. Free Trade Agreement: Implications for the North American Energy Industry. Weinstein, Bernard L., and Gross, Harold T. Fall/Winter 1992, pp. 53-71.

Canadian Full Cost Accounting in the Oil and Gas Industry. Lawrie, Henry R. Fall/Winter 1986, pp. 25-28.

Comparison of American and Canadian Full-Cost Accounting Practices. Tilleman, William A., and Spurrell, A. C. Lloyd. Fall/Winter 1984, pp. 123-148.

Disclosure of the Future Removal and Site Restoration Cost Liability by Canadian Oil and Gas Companies. Tilleman, William A., and Wright, Michael E. Fall/Winter 1993, pp. 57-81.

Disclosure of the Future Removal and Site Restoration Cost Liability by Canadian Oil and Gas Companies: A Replication and Extension. Tilleman, William A., and Wright, Michael E. Fall/Winter 1994, pp. 98-116.

 

Environmental Concerns' Impact on U.S. Petroleum Companies Doing Business in Latin America. Current Developments in Environmental Issues. Summer 1994, pp. 21-23.

 

Oil Taxation and the North Sea. Boyle, Anthony. Summer 1984, pp. 69-74.

The Regulation of Financial Reporting in the UK Oil and Gas Industry. Russell, Alex, and Lyon, Robert A. Spring 1994, pp. 128-141.

A Survey of the Accounting and Financial Reporting Practices of United Kingdom Oil and Gas Companies. Heazlewood, C. Terry. Summer 1985, pp. 75-92.

 

The Accounting Provisions of the Foreign Corrupt Practices Act. Yeates, J. Lanier; Kinsella, N. Stephan; and Comeaux, Paul E. Summer 1994, pp. 199-203.

The Economics of Environmental Issues in International Oil and Gas Exploration and Production. Kotvis, Jill A. Fall/Winter 1994, pp. 88-97.

Foreign Source Income. Current Update in Oil and Gas Taxation. Fall/Winter 1991, p. 10.

Key Concerns of Governments and Oil Companies: Alignment of Interests. Johnston, Daniel. Spring 2000, pp.1-12.

Methodologies for Comparing Fiscal Systems. Wood, David A. Summer 1994, pp. 84-102.

New Ways of Obtaining International Exploration Rights. Bell, Alan D. Summer 1983, pp. 63-68.

Petroleum Accountants Society of Dallas, International Committee Comparison of Accounting Procedures in International Joint Operations. Petree, Dale L., and Robertson, Ken. Spring 1985, pp. 67-74.

Resource Rental Regimes. Marshall, James A. Summer 1994, pp. 103-114.

Survey of Libyan Oil and Gas Accounting Practice. Mahmud, Mustafa Bakar and Russell, Alex. Fall/Winter 1998, pp. 117-160.

 

Thinking of Going International? Some Useful Tips. Johnston, Daniel. Summer 1997, pp. 1-14.

Trends and Issues in Foreign PSCs. Johnston, Daniel. Summer 1998, pp. 50-61.

U.S. Tax Impact of Foreign Petroleum Taxation. Mangano, Cliff. Summer 1998, pp. 92-100.

 

*Editor’s Note: Beginning with the Summer 1999 issue, the Petroleum Accounting and Financial Management Journal has featured a column on international petroleum concerns and production sharing contracts.

Application of SFAS No. 106 to Oil and Gas Joint Returns. Bushong, J. Gregory, and Nichols, Linda M. Summer 1993, pp. 74-85.

Arbitration: A Means of Settling Oil and Gas Audit Disputes. McClellan, Al. E. Summer 1997, pp. 85-95.

Evolving Trends in COPAS Accounting Procedures Favor Operators in JOAs. McClellan, Al. Summer 1999, pp. 54-77.

Joint Interest Accounting—A Comparison of UK and US Practices. Yehle, Richard E. Spring 1987, pp. 73-82.

Joint Interest Auditing: Typical Audit Procedures Used in Conducting an Expenditure Well Audit. Robinson, Dan H. Spring 1986, pp. 33-46.

Joint Interest Audits—An Effective Cost Control Tool. Norman, Charles A. Summer 1985, pp. 157-66.

Overview of Revisions of COPAS—1984 Onshore Accounting Procedure for Joint Operations. Cain, Dan. Spring 1986, pp. 47-94.

Retained Contingent Interests in Producing Properties. File, Richard G. Summer 1987, pp. 31-40.

Transfer of Assets from Wholly Owned Lease to Joint Account. Accounting Forum. Summer 1983, p. 5.

Treatment of Uncollectible Joint Interest Billings. Accounting Forum. Fall/Winter 1984, pp. 12-13.

 

Cost-Volume-Profit Analysis of Offshore Energy Leases: A Reappraisal. Cheng, C. S. Agnes, and Smith, James L. Fall/Winter 1987, pp. 43-50.

Evaluating Offshore Energy Leases Using Cost-Volume-Profit Analyses. Koch, Bruce S. Summer 1986, pp. 35-42.

A Legal Analysis of the Oil and Gas Lease. Ihloff, Tim. Spring 1986, pp. 159-182.

A Report of Alberta's New Temporary Incentive Programs. Koch, Bruce S. Fall/Winter 1988, pp. 8-24.

Resource Rental Regimes. Marshall, James A. Summer 1994, pp. 103-114.

Sale vs. Lease Arrangements. Current Update in Oil and Gas Taxation. Summer 1991, pp. 12-14.

State of Texas Lease Provisions Giving Rise to Controversies. Whitworth, Philip H. Fall/Winter 1997, pp. 8-27.

Valuation of Oil and Gas for Royalty Purposes for Indian Tribes and Allottees: Lease Provisions in Indian Leases Giving Rise to Controversies. Taradash, Alan R. Fall/Winter 1997, pp. 47-56.

Valuation Under State Leases: State Land Trusts—A Thumb on the Scale Of Justice. Helfrich, Lee. Fall/Winter 1997, pp. 28-46.

 

The New SEC Rules for Full Cost Companies; Drilling Arrangements, Management Fees and Service Contracts. Ridenour, P. Dean. Summer 1984, pp. 23-26.

Profit on Sale of Leases to Partnership and Treatment of Management Fees. Accounting Forum. Spring 1992, pp. 29-30.

SEC's Final Rules for Recognition of Gain or Loss on Property Conveyances and on Management Fees and Service Income. Securities and Exchange Commission. Summer 1984, pp. 139-145.

 

Accounting for the Formation and Operation of Limited Partnerships. Burke, Ken, and Durand, Francis. Summer 1985, p. 17-46.

Accounting for the General Partner's Investment in a Limited Partnership. Burke, Kenneth. Spring 1983, pp. 7-14.

Oil and Gas Master Limited Partnerships. Harms, Ted E., and Guiterrez, Johnny R. Fall/Winter 1985, pp. 7-16.

Rollups of Limited Partnerships. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 5-6.

A Test of the Hotelling Valuation Principle Using Royalty Trusts and Master Limited Partnerships: Implications for Oil and Gas Disclosures. Crain, John L. Spring 1988, p. 63-74.

 

Accounting for Certain Events Relating to an Acquired Operating Unit to be Sold. Current Developments in Financial Accounting and Reporting. Fall/Winter 1990, pp. 1-2.

Accounting for Simultaneous Common Control Mergers. Current Developments in Financial Accounting and Reporting. Fall/Winter 1990, pp. 2-3.

Evaluation of Hostile Mergers and Acquisitions of Electric Cooperatives: Chugach vs. Matanuska. Essayad, Musa and White, Dominic. Fall/Winter 2000, pp. 71-105.

Hostility and Stockholder Returns Associated with Petrochemical Acquisition Targets and Successful Bidders. Bradford, Bruce M.; Toyne, F. Michael; and Robison, H. David. Summer 1993, pp. 95-108.

Lessons from the LASMO/Enterprise Affair. Russell, Alex, and Lyon, Robert. Spring 1999, pp. 78-86.

Merger Synergy in the Extractive Industries. Davidson, Wallace; Garrison, Sharon; and Henderson, Glenn. Summer 1985, pp. 111-118.

A Methodology for Explaining Mergers and Acquisitions. Etebari, Ahmad, and Nanda, S. Summer 1987, pp. 93-104.

Terminated Mergers. Cheng, Louis T.; Anderson, Dwight C.; and Davidson, Wallace N. Spring 1989, pp. 19-29.

 

Net Back Agreements with Producing Countries. Wehner, Paul B. Summer 1986, pp. 31-34.

Review of Crude Oil Netback Contracts. Deakin, Edward B., and Luna-Melo, Javier. Spring 1987, pp. 37-46.

 

Accounting for Net Profits Interests. Accounting Forum. Fall/Winter 1991, pp. 20-21.

Accounting for Net Profits Interests in Oil and Gas Producing Operations. Alkire, Marion H.; Meisenheimer, F. E.; and Carroll, B. Q. Summer 1982, pp. 67-72.

Producing Property Subject to Net Profits Interest. Accounting Forum. Fall/Winter 1994, pp. 16-17.

 

Accounting Disclosures and the Market's Valuation of Oil and Gas Properties. Harris, Trevor S., and Ohlson, James A. Fall/Winter 1988, pp. 23-49.

The Association Between Importance of Information and its Disclosure in the Financial Reports of Oil and Gas Producers. Malone, David. Summer 1989, pp. 21-46.

Disclosure of Finding Costs by Oil and Gas Companies: 1990. Cappel, James J. Spring 1992, pp. 32-46.

Financial Analysts' Evaluation of Proposed Disclosure Rules for Oil and Gas Producing Companies. Avard, Stephen L. Fall/Winter 1982, pp. 125-132.

The Impact of Supplementary Information on the Stock Market for the Oil and Gas Industry: An Empirical Study. Pérez Lopéz, José Angel. Fall/Winter 1998, pp. 101-116.

The Information Value of Disclosures of Unproved Reserves: A Research Note. Boone, Jeff; Luther, Robert; and Raman, Kris. Summer 1998, pp. 101-104.

Oil and Gas Disclosures—Analysts' Perceptions of Usefulness. Avard, Stephen L. Fall/Winter 1983, pp. 97-104.

Oil and Gas Disclosures and Intermethod Reconciliation: An Empirical Study. Huang, Juinn. Summer 1987, pp. 105-122.

Oil and Gas Disclosures: Some Empirical Results. King, Barry G. Spring 1982, pp. 107-127.

Proposed Disclosure Requirements in the Oil and Gas Industry. Lilly, Martha. Summer 1983, pp. 93-102.

SEC's Final Rules on Disclosures. Securities and Exchange Commission. Spring 1983, pp. 37-44.

A Study of Effects of News Reports on Stock Prices: Implications for Reserve Quantity Disclosures. Wright, Charlotte. Fall/Winter 1982, pp. 109-115.

A Test of the Hotelling Valuation Principle Using Royalty Trusts and Master Limited Partnerships: Implications for Oil and Gas Disclosures. Crain, John L. Spring 1988, p. 63-74.

Value Relevant Reserve Disclosures: Oil Reserves Versus Gas Reserves. Wright, Charlotte J., and Berry, Kevin T. Spring 1997, pp. 1-14.

Voluntary Disclosures of Finding Costs by Publicly Owned Oil and Gas Firms. Boone, Jeffrey P., and Boynton IV, Charles E. Spring 1993, pp. 79-96.

Year 2000 Problem Financial Statement Disclosures of Oil and Gas Companies. Styles, Alan and Cappel, James. Fall/Winter 1998, pp. 83-100.

 

Decline in Value of Drilling Rigs. Accounting Forum. Summer 1984, pp. 5-7.

Decline in Value of Oil and Gas Equipment. Accounting Forum. Summer 1983, pp. 7-9.

Depreciation of Idle Drilling Rigs. Accounting Forum. Summer 1984, p. 7.

An Integrated Probabilistic Cash Flow Analysis Model for Projects Feasibility Studies. Yu, John P., and Zhauang, Ziqing. Fall/Winter 1989, pp. 116-135.

Outlook for Upstream Oil Investment in the World. Bowlin, Mike. Summer 1993, pp. 54-58.

Treatment of Drilling Rig Day Rates in Excess of Current Market Rates. Accounting Forum. Spring 1985, pp. 12-14.

Turnkey Drilling Contracts. Accounting Forum. Spring 1985, pp. 14-16.

 

Accounting for Investment in Partnership. Accounting Forum. Fall/Winter 1982, pp. 7-8.

Application of SFAS No. 106 to Oil and Gas Joint Returns. Bushong, J. Gregory, and Nichols, Linda M. Summer 1993, pp. 74-85.

Defining an "Oil or Gas Well." Current Update in Oil and Gas Taxation. Spring 1990, p. 13.

Partnerships. Current Update in Oil and Gas Taxation. Fall/Winter 1991, pp. 11-13.

 

1997 UK Oil and Gas Industry Outlook Survey Results. Newman, Peter. Summer 1997, pp. 15-24.

An Analysis of Earnings in Oil Related Industries. Jordan-Wagner, James, and Wootton, Charles W. Spring 1993, pp. 97-109.

The Challenges of the 1990s. Haddock, Ron W. Fall/Winter 1990, pp. 17-25.

The Domestic Petroleum Industry: A Challenge to Survive. Ekstrom, Jack R. Spring 1988, pp. 75-88.

Economic Prospects for the Oil Industry. Walker, Jim. Spring 1989, pp. 30-43.

Outlook for Upstream Oil Investment in the World. Bowlin, Mike. Summer 1993, pp. 54-58.

What Does the Future Hold in Store for Energy? Skilling, Jeff. Summer 1993, pp. 32-48.

 

The Consequences of Offshore Accidents. Bentham, R.W. Spring 1990, pp. 63-73.

Intra-Industry Effects of the Exxon-Valdez Oil Spill. Cho, Jang Youn; File, Richard G.; and Kwak, Wikil. Fall/Winter 1994, pp. 46-63.

Oil Companies May Underestimate Cost of Spills. Dunford, Richard W. Summer 1989, pp. 7-9.

The Use of Employment Contracts for Reducing the Likelihood of Tanker Spills in the Oil and Gas Industry. Newman, Harry A., and Wright, David W. Spring 1991, pp. 91-104.

 

Exchanges of Ownership Interests Between Entities Under Common Control. Current Developments in Financial Accounting and Reporting. Summer 1990, pp. 9-10.

An Introduction to Oil and Gas Partnership Allocations Under the Final Section 704(b) Regulations. Kirkland, Kelly J. Fall/Winter 1986, pp. 111-121.

Loss Deductions for Abandonment of Partnership Interest. Crumbley, D. Larry, and Coker, Dianna Ross. Fall/Winter 1992, pp. 72-79.

Publicly Traded Partnerships: Will Congress Save their Tax-Favored Status? Simpson, William R.; Crain, John L.; and Jones, Kris T. Summer 1997, pp. 72-84.

Rollups of Limited Partnerships. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 5-6.

 

An Empirical Analysis of Lobbying on Employers' Accounting for Pensions: The Petroleum Industry Versus Other Industrial Corporations. Wilburn, Nancy L., and Kilpatrick, Bob G. Fall/Winter 1990, pp. 159-178.

Employers' Accounting for Post-Retirement Benefits Other Than Pensions. Current Developments in Financial Accounting and Reporting. Spring 1990, p. 7; Summer 1990, pp. 7-8; Fall/Winter 1990, pp. 3-4; Spring 1991, pp. 2-3; Summer 1991, pp. 4-5.

Impact of the New Pension Pronouncements on the Petroleum Industry. Jarnagin, Bill D.; Hudson, Dennis; and Askren, Barbara. Fall/Winter 1987, pp. 63-78.

SFAS 87: Employer's Accounting for Pensions. Current Developments in Financial Accounting and Reporting. Spring 1994, pp. 8-10.

Tax Arbitrage in the Petroleum Industry: Managing the Interaction of Corporate Leverage and Pensions Assets. Kemp, Robert S.; Maloney, David M.; and Marshall, Brooks S. Summer 1997, pp. 63-71.

 

Issues in the Deregulation of Oil Pipelines: An Empirical Analysis. Fanara, Philip, Jr. Spring 1985, pp. 149-165.

Line Pack. Current Update in Oil and Gas Taxation. Spring 1991, p. 13.

 

Accounting for Production in Paying Quantities under the Habendum Clause. Wilson, John L. Summer 1991, pp. 130-136.

Accounting for Tubular Goods in Field Inventory. Accounting Forum. Spring 1991, pp. 25-26.

Accounting for Well Workover Costs. Accounting Forum. Summer 1991, pp. 36-37.

Production Cost Disclosure Requirements for Petroleum Firms: Are They Adequate for Assessing Cash Flows? Crain, John L.; Morris, Joseph L.; and Wallace, William D. Summer 1989, pp. 10-20.

Refinery Turnaround Costs. Current Developments in Financial Accounting and Reporting. Summer 1990, pp. 11-12.

The Use of Law to Promote Domestic Exploration and Production. Anderson, Owen L. and Smith, Ernest E, III. Fall/Winter 1999, pp. 1-72.

The Use of Law to Promote Domestic Exploration and Production, Part Two. Anderson, Owen L., and Smith, Ernest E, III. Spring 2000, pp. 67-105.

 

 

Accounting for Production Payments. Porter, Alan. Fall/Winter 1983, pp. 21-33.

Production Payment Carved Out of Unproved Properties. Accounting Forum. Spring 1985, pp. 8-11.

Production Payments and Deductible Costs. Current Update in Oil and Gas Taxation. Fall/Winter 1991, p. 17.

Recent Legislation Affecting Division Orders. Ihloff, T.W. Spring 1994, pp. 79-87.

Retained Production Payments. Accounting Forum. Summer 1986, pp. 13-15.

Transfer of Unproved Property with Retention of Production Payment. Accounting Forum. Fall/Winter 1985, pp. 1-2.

 

Production Sharing Contracts*

The Accountant's Perspective on the PSC. Geddie, Carroll. Summer 1994, pp. 169-175.

The Accountant’s Role in Negotiating an International Petroleum Transaction. Alexander, Frank C. Fall/Winter 1995, pp. 82-86.

Aggregating Non-Operating Interests. Current Update in Oil and Gas Taxation. Summer 1991, pp. 22-23.

Double Taxation. Anderson, Rich, and Johnston, Daniel. Summer 1994, pp. 189-198.

International Petroleum Fiscal Systems: Production Sharing Contracts. Johnston, Daniel. Summer 1994, pp. 24-75.

Negotiating PSC Terms. Dur, Stan. Summer 1994, pp. 115-124.

Petroleum Fiscal Regimes in the Association of Southeast Asian Nations. Aung Khin, Jimmie, and Xue Liang, Wu. Summer 1994, pp. 125-132.

Petroleum Laws and Model Contract Terms: Production Sharing in China. Kinney, Brent D. Summer 1994, pp. 246-168.

Resource Rental Regimes. Marshall, James A. Summer 1994, pp. 103-114.

A Review of International Oil Agreements and Their Relationship to the Standardized AAPL Form 610 Agreement. Bell, Alan D., and O'Sullivan, Jon. Summer 1990, pp. 89-103.

Survey of Libyan Oil and Gas Accounting Practice. Mahmud, Mustafa Bakar, and Russell, Alex. Fall/Winter 1998, pp. 1117-160.

Trends and Issues in Production Sharing Contracts. Johnston, Daniel. Summer 1998, pp. 50-61.

 

*Editor’s Note: Beginning with the Summer 1999 issue, the Petroleum Accounting and Financial Management Journal has featured a column on international petroleum concerns and production sharing contracts.

Accounting for Acquisition of Oil and Gas Properties. Klaver, Keith C., and Watler, D. Hughes. Fall/Winter 1984, pp. 15-24.

Negotiating Producing Property Acquisitions. Luke, Norman J. Summer 1984, pp. 27-38.

Toehold Acquisitions: The Case of the Oil and Gas Industry. Reburn, James P. Summer 1995, pp. 115-125.

Relief Well Drilled to Control Blowout. Accounting Forum. Spring 1985, pp. 11-12.

 

Accounting for the Effects of Reserve Changes on Interim Results. Kelley, Robert. Fall/Winter 1982, pp. 11-19.

Accounting for the Value of Discovered Reserves of Oil and Gas: Responses to a UK Discussion Paper. Pratt, Ken. Spring 1998, pp. 6-51.

An Analysis of Audit Risk in Associating with Reserve Information of Oil and Gas Companies. Lee, Patsy. Spring 1984, pp. 91-114.

An Analysis of Bias and Reliability in Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantity Information: Replication and Extension. Campbell, Alan D. Summer 1984, pp. 97-114.

 

An Analysis of the Reliability of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas Reserves. McCarty, Thomas M. Fall/Winter 1983, pp. 105-116.

Analysts' Reactions to the Disclosure of Physical Oil and Gas Reserves. Goldstone, Philip; Horwitz, Bertrand; Piaker, Philip; and Strebel, Paul. Summer 1985, pp. 139-55.

Another View of the Reliability of Oil and Gas Reserve Estimates. Kahn, Nathan; Krausz, Joshua; and Schiff, Allen. Summer 1983, pp. 103-116.

An Assessment of the Relevance of Standardized Measures for Oil and Gas Reserves. Grove, Hugh D.; Selto, Frank H.; and Lee, Patsy L. Spring 1988, pp. 147-170.

Auditing Oil and Gas Companies' Financial Statements: The Need to Examine Reserve Estimates. File, Richard G. Spring 1987, pp. 11-26.

Disclosures of Reserve Quantities, Reserve Values, and Performance Measures—Views of Financial Analysts. Avard, Stephen L. Spring 1982, pp. 71-75.

 

An Empirical Examination of the Reliability of Proved Reserve Quantity Data. Spear, Nasser, and Lee, Richard N. Summer 1999, pp. 1-23.

The Impact of the 1986 Oil Price Decline on the Reserve Replacement Strategy of Independent Oil and Gas Producing Firms. Spear, Nasser. Spring 1994, pp. 38-49.

The Impact of Supplementary Information on the Stock Market for the Oil and Gas Industry: An Empirical Study. Pérez Lopéz, José Angel. Fall/Winter 1998, pp. 101-116.

Inclusion of Royalty Interests in Reserve Disclosures. Accounting Forum. Spring 1986, pp. 4-5.

The Information Value of Disclosures of Unproved Reserves: A Research Note. Boone, Jeff; Luther, Robert; and Raman, Kris. Summer 1998, pp. 101-104.

Internal Audit of Oil and Gas Reserves. May, Alan, Jr., and O'Neill, Donald B. Fall/Winter 1982, pp. 37-45.

Issues in the Use of Reserve Estimates and Related Values in Financial Reports. Sparger, John. Fall/Winter 1992, pp. 40-50.

New Trends in Reserve-Based Accounting Research. Alciatore, Mimi. Spring 1994, pp. 50-68.

The Petroleum Reserve Estimation Process—An Introduction for Accountants. Bell, Alan D. Spring 1983, pp. 71-82.

Presentation of Liquid Reserves Related to Gas Processing Plant Operations. Accounting Forum. Summer 1991, pp. 33-35.

Proved Oil and Gas Reserve Quantity Information: An Update. Campbell, Alan D. Spring 1988, pp. 101-146.

Relevance Versus Reliability of Oil and Gas Reserve Quantity and Value Disclosures: The Results of Two Decades of Research. Wright, Charlotte J., and Brock, Horace R. Fall/Winter 1999, pp. 86-110.

The Relative Information Content of the Components of the Reserve Quantity Disclosure. Berry, Kevin T.; Wilcox, William; O’Bryan, David; and Quirin, Jeffrey. Summer 2000, pp. 62-78.

Reply to "Another View of the Reliability of Oil and Gas Reserve Estimates." Evans, Mary Kay, and Walther, Larry. Summer 1983, p. 115.

Reserve Definitions. Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 7-8.

Reserve Estimation: Factors in Developing Fair Market Value. Williamson, Roy G., Jr. Fall/Winter 1984, p. 25; reprint due to error: Spring 1985, pp. 41-66.

Reserve Study Data as a Part of the Financial Reporting Process. Knecht, Ronald C., Jr., and Johnson, A. Conrad. Fall/Winter 1992, pp. 27-39.

Reserves of Investee Accounted for Under Equity Method. Accounting Forum. Spring 1993, pp. 29-31.

A Study of Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantity Information. Walther, Larry, and Evans, Mary Kay. Fall/Winter 1982, pp. 99-108.

Value Relevant Reserve Disclosures: Oil Reserves Versus Gas Reserves. Wright, Charlotte J., and Berry, Kevin T. Spring 1997, pp. 1-14.

 

Accounting for Petroleum Exchanges. Chambers, Thomas E., and Russell, Todd A. Fall/Winter 1985, pp. 41-60.

Changes in Royalty and Revenue Accounting Resulting from New MMS Rules. Wamsley, Rick. Fall/Winter 1997, pp. 57-68.

Fundamentals of Gas Revenue Auditing. Evans, Matt H., and Miller, Orville. Fall/Winter 1991, pp. 87-112.

Petroleum Check Stub Data Exchange: A Cost Saving Timeshare System. Condit, Robert J. Spring 1984, pp. 47-56.

Production Revenue Recognition for Integrated Oil and Gas Producers: Accounting, Taxation and Policy Issues. Deakin, Edward B., and Limberg, Stephen. Fall/Winter 1986, pp. 83-100.

Searching for Dollars—Revenue Analysis (Audit). McClellan, Al E. Summer 1987, pp. 13-22.

 

Controlling Price Risk. Williams, Jim, and Jackson, Gary. Spring 1994, pp. 79-87.

Financial Facts and Their Effect on Beta in the Oil and Gas Industry. Chandy, P. R., and Kwan, Simon. Summer 1987, pp. 123-134.

Financial Instruments with Off-Balance-Sheet Risk. Current Developments in Financial Accounting and Reporting. Spring 1990, p. 4; Summer 1990, p. 7; Fall/Winter 1990, p. 3.

NYMEX Natural Gas Futures and Options: A Study of Price Risk Management. Pfeffer, Mary Graves, and Vestrat, Glenn D. Fall/Winter 1993, pp. 82-88.

Risk and Return Characteristics of Oil and Gas Firms. Cudd, Robert M., and Crain, John L. Spring 1994, pp. 117-121.

Risk-Adjusted Return and Changes in Systematic Risk: The Evidence for Large Integrated Oil Company Stocks (1963-1990). Hatfield, Gay, and Walker, Mark. Spring 1993, pp. 97-109.

Risks, Strategies, and Utilization of Interest Rate Swaps in the Petroleum Industry. Bean, LuAnn, and Jarnagin, Bill D. Fall/Winter 1997, pp. 80-97.

A Roundtable Discussion on Risk Allocations and Gas Markets. Skilling, Jeff; Gaskins, Darius; and Knapp, David. Summer 1993, pp. 49-53.

Strategic Resource Allocation Processes and the Use of Quantitative Methods in the Evaluation of Plays in Oil and Gas Exploration. Hailey, William A.; Ryan, Edward J., Jr.; Barnes, Cornelius W.; and Woodruff, Charles K. Spring 1992, pp. 78-95.

 

Changes in Royalty and Revenue Accounting Resulting from New MMS Rules. Wamsley, Rick. Fall/Winter 1997, pp. 57-68.

Conducting a Desk Audit of Your Check Stub: The Basics of How Royalty is Computed. Petree, Dale. Fall/Winter 1997, pp. 69-79.

Federal Royalty Management—A New Approach. Boldt, Robert E. Summer 1984, pp. 53-58.

Fixed Contract Exception Not Applicable to Certain Royalty Owners. Current Update in Oil and Gas Taxation. Summer 1990, pp. 18-19.

Minimum Royalties. Current Update in Oil and Gas Taxation. Fall/Winter 1991, pp. 16-17.

Minimum Royalties: Home Run and Walk for Taxpayers in Recent Circuit Court Decision. Billings, B. Anthony; Crumbley, D. Larry; and Bullard, Ruth. Summer 1992, pp. 151-160.

The Payment of Royalty Owners and the Model Form Division Order. Love, Jon. Summer 1997, pp. 96-108.

A Profile of Mineral and Royalty Owners and Their Relationship with the Oil Industry. Badgett, Mary. Fall/Winter 1990, pp. 85-92.

Recent Legislation Affecting Royalties, Surface Damages, and Mineral Dormancy. Ihloff, Tim. Summer 1985, pp. 47-56.

Revised Final MMS Royalty Valuation Regulations. Roach, Howard A. Summer 1988, pp. 62-71.

Royalty Issues Facing State Governments. Mauro, Garry. Fall/Winter 1997, pp. 1-7.

Royalty Issues Under Federal and State Mineral Leases. Price, Deborah Bahn. Spring 1991, pp. 27-48.

Royalty Owners Share in Take-or-Pay Buy Out. Whitehead, Roy and Crain, John L. Spring 1997, pp. 15-24.

Royalty Payments as Passive or Portfolio Income. Current Update in Oil and Gas Taxation. Spring 1991, p. 12.

Royalty Valuation. Calculating Freight in a Marketable-Product Jurisdiction. Anderson, Owen L. Summer 2000, pp. 12-43.

Royalty Valuation: Should Royalty Obligations Be Determined Intrinsically, Theoretically, or Realistically? Why All the Fuss? What Does History Reveal? Installment I. Anderson, Owen L. Summer 1998, pp. 1-29.

Royalty Valuation: Should Royalty Obligations Be Determined Intrinsically, Theoretically, or Realistically? Why All the Fuss? What Does History Reveal? Installment II. Anderson, Owen L. Fall/Winter 1998, pp. 1-45.

The Use of Law to Promote Domestic Exploration and Production. Anderson, Owen L. and Smith, Ernest E, III. Fall/Winter 1999, pp. 1-72.

The Use of Law to Promote Domestic Exploration and Production, Part Two. Anderson, Owen L., and Smith, Ernest E, III. Spring 2000, pp. 67-105.

Using Marketing Costs in Determining Royalty Values. Accounting Forum. Spring 1985, pp. 5-8.

Valuation of Oil and Gas for Royalty Purposes for Indian Tribes and Allottees: Lease Provisions in Indian Leases Giving Rise to Controversies. Taradash, Alan R. Fall/Winter 1997, pp. 47-56.

 

Do Royalty Trusts Create Value? Davidson, Wallace; McDonald, James; and Worrell, Dan. Spring 1985, pp. 137-148.

Santa Fe Trust: Attempting to Overcome the Specter of Liquidation. Crain, John L. Fall/Winter 1993, pp. 89-97.

A Test of the Hotelling Valuation Principle Using Royalty Trusts and Master Limited Partnerships: Implications For Oil and Gas Disclosures. Crain, John L. Spring 1988, pp. 63-74.

 

Applying the New Full Cost Exclusion Rules—A Survey. Evans, Mary Kay, and Walther, Larry. Summer 1984, pp. 39-52.

Emphasis on MD&A. Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 1-2.

Calculating Full Cost Depreciation, Depletion, and Amortization Under the New SEC Rules. Adkerson, Richard C., and Moore, David L. Spring 1984, pp. 9-28.

Full Cost Accounting Under New SEC Rules. Adkerson, Roger C., and Moore, Roger L. Spring 1984, pp. 9-27.

Guidelines and Policies Impacting Security Filings by Entities Involved in Oil and Gas Operations. Buckner, Charles O., and Durand, Francis L. Summer 1983, pp. 11-22.

The New SEC Rules for Full Cost Companies: Drilling Arrangements, Management Fees and Service Contracts. Ridenour, P. Dean. Summer 1984, pp. 23-6.

Oil and Gas Prices in SFAS No. 69 Disclosures. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

Operational Guidelines for SEC Release Concerning MDA Disclosures. Rizzuto, Ron, and Grove, Hugh D. Spring 1991, pp. 105-117.

Proposal on Management Reports. Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 2-3.

Proposal to Conform Rule 4-10 to Adopted Accounting Standards. Current Developments in Financial Accounting and Reporting. Spring 1990, p. 2.

Reporting Accounting Changes Under the New SEC Full Cost Rules. Acker, Leonard. Spring 1985, pp. 93-6.

Reporting Issues for The Year 2000 in the Oil and Gas Industry. Bean, LuAnn; Jarnagin, Bill D.; and Nichols, Charles. Fall/Winter 1999, pp. 111-128.

SAB No. 85. Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 3-4.

SAB No. 87. Current Developments in Financial Accounting and Reporting. Spring 1990, p. 4.

SEC Adoption of Final Rules Adopting FASB's Disclosure Rules. Issuance of Proposed Rules Amending Rule 4-10 Relating to Full Cost. Current Developments in Financial Accounting and Reporting. Spring 1983, p. 5.

SEC's Final Rules for Recognition of Gain or Loss on Property Conveyances and on Management Fees and Service Income. Securities and Exchange Commission. Summer 1984, pp. 139-145.

SEC's Final Rules on Disclosures. Securities and Exchange Commission. Spring 1983, pp. 37-44.

SEC's Oil and Gas Producers—Full Cost Accounting Practices; Amendment of Rules. Securities and Exchange Commission. Fall/Winter 1983, pp. 117-128.

SEC's Oil and Gas Producers—Full Cost Accounting Practices; Proposed Amendment of Rules. Securities and Exchange Commission. Fall/Winter 1983, pp. 129-136.

The Securities and Exchange Commission and the Full Cost Ceiling Test. Nichols, Linda M., and Gallun, Rebecca A. Spring 1992, pp. 53-61.

Staff Accounting Bulletin 47. Securities and Exchange Commission. Fall/Winter 1982, pp. 133-157.

Stock Option Plans. Current Developments in Financial Accounting and Reporting. Summer 1991, pp. 5-7.

 

Current Standards and Applications of Electronic Data Interchange (EDI) in the Petroleum Industry. Robertson, K.G., Jr. Spring 1991, pp. 75-84.

EDI and the Law. Robertson, Ken G., Jr. Spring 1990, pp. 58-62.

EDI—Cost Cutting Applications for Petroleum Accountants. Petree, Dale L., and Robertson, Ken. Spring 1987, pp. 27-36.

Electronic Data Interchange. Gear, Jon H. Fall/Winter 1989, pp. 146-153.

Oil and Gas Accounting Systems: Going On-Line. Willis, David. W. Summer 1982, pp. 73-78.

Reporting Issues for The Year 2000 in the Oil and Gas Industry. Bean, LuAnn; Jarnagin, Bill D.; and Nichols, Charles. Fall/Winter 1999, pp. 111-128.

Software Evaluation for Year 2000 and Beyond—Oryx Energy’s Approach. Stroup, Ricki. Fall/Winter 1998, pp. 76-82.

Work Begins at the Gas Industry Standards Board. McQuade, Rae. Spring 1995, pp. 88-97.

Year 2000 Problem Financial Statement Disclosures of Oil and Gas Companies. Styles, Alan and Cappel, James. Fall/Winter 1998, pp. 83-100.

 

Effects of Gas Storage and Inventory Charges on the Spot Market. Schmidt, C. Larry, and Crumbley, D. Larry. Summer 1990, pp. 104-115.

The Independent Producer and the "Spot" Gas Market. Potts, Ray. Spring 1990, pp. 53-57.

Individual Versus Group Spot Price Forecasts: A Study of Relative Accuracy Within the Petroleum Industry. Brocato, Joe; Kumar, Akhil; and Smith, Kenneth L. Summer 1989, pp. 47-58.

Special Problems Associated with Direct/Spot Sales to End Users/Local Distribution Companies. Tristan, Saloman. Fall/Winter 1986, pp. 59-64.

The Trading Game. Snelling, Henry T. Summer 1988, pp. 57-61.

 

Recent State and Local Tax Development Affecting the Petroleum Industry. Collis, Chris F.; Ryan, G. Brint; and Sharpe, Tiffany L. Fall/Winter 1990, pp. 26-32.

 

Strategies in State Income Taxation. Deakin, Edward B. Spring, 1986, pp. 95-106.

Texas Franchise Tax Impact of Senate Bill 1170 on Oil and Gas Companies. Klaver, Keith C., and Calkins, Carol M. Spring 1989, pp. 44-47.

 

Application of SFAS No. 106 to Oil and Gas Joint Returns. Bushong, J. Gregory, and Nichols, Linda M. Summer 1993, pp. 74-85.

A Comprehensive Look at FASB Statement 69. Gallun, Rebecca, and Pearson, Della A. Spring 1984, pp. 115-165.

The Effect of SFAS No. 69 Signals on the Discriminant and Predictive Ability of Financial Reporting for Business Failure in the Oil and Gas Industry. Eldahrawy, Kamal. Summer 1986, pp. 77-88.

Effective Tax Rates for Oil Companies Using FASB Statement No. 33. Schneider, Harold, and Putnam, Karl. Summer 1983, pp. 117-122.

An Empirical Analysis of the Petroleum Refining Industry’s Participation in the FASB’s Standard-Setting Process. Tandy, Paulette, and Wilburn, Nancy. Summer 2000, pp. 44-61.

FASB Income Tax Accounting Exposure Draft: Its Impact on Oil and Gas Companies. DeLoach, James W., Jr., and Downs, James M. Summer 1987, pp. 23-30.

The Impact of Accounting Choice on Cash Flows Reporting Under SFAS No. 95: The Case of Oil and Gas Companies. El Shamy, Mostafa A. Summer 1999, pp. 35-53.

Implementation of SFAS No. 96: The Latest Dilemma for Oil and Gas Producers. Wright, Charlotte J., and Edwards, R. Dan. Summer 1990, pp. 131-142.

Implementation of SFAS No. 121 in the Oil and Gas Industry: A Survey Update. Nichols, Linda M. and Gallun, Rebecca A. Summer 1997, pp. 25-37.

Income Taxes (SFAS No. 96). Current Developments in Financial Accounting and Reporting. Spring 1990, pp. 6-7.

The Incremental Information Content of Supplemental Accounting Disclosures Under SFAS 69. Thornton, Phillip W., and Deakin, Edward B. Spring 1994, pp. 142-161.

Oil and Gas Prices in SFAS No. 69 Disclosures. Current Developments in Financial Accounting and Reporting. Spring 1991, pp. 3-5.

The Potential Effect of the FASB’s Proposed Concept Statement on Cash Flow Measurements on the Oil and Gas Industry. Nichols, Linda K. Summer 1998, pp. 92-100.

A Review of FASB Interpretation No. 36. Wilkerson, Curtis A., and McEntee, Matt. Fall/Winter 1982, pp. 47-56.

A Review of FASB Interpretation No. 36. Wilkerson, Curtis A., and McEntee, Matt. Fall/Winter 1982, pp. 47-56.

SEC Adoption of Final Rules Adopting FASB's Disclosure Rules. Issuance of Proposed Rules Amending Rule 4-10 Relating to Full Cost. Current Developments in Financial Accounting and Reporting. Spring 1983, p. 5.

SFAS 87: Employer's Accounting for Pensions. Current Developments in Financial Accounting and Reporting. Spring 1994, pp. 8-10.

SFAS No. 121: New Impairment Rules for the Industry. Gallun, Rebecca and Nichols, Linda. Summer 1995, pp. 25-36.

 

 

Accounting Treatment of Purchased Geological and Geophysical Data Under the Successful Efforts Method. Accounting Forum. Spring 1984, pp. 5-7.

Applying a Ceiling to Capitalized Costs Under Successful Efforts Accounting—An Analysis of the EIARI Survey. Wright, Charlotte. Spring 1983, pp. 83-100.

Applying a Cost Ceiling Under Successful Efforts: An IPA Survey. Brock, Horace. Spring 1987, pp. 53-64.

Charging Joint Interests for Excess Drill Rig Rental Costs—Successful Efforts Companies. Jones, Donald M. Summer 1984, pp. 115-118.

Cost Ceiling for Successful Efforts Company. Accounting Forum. Summer 1985, pp. 1-5.

Disposition Under the Successful Efforts Method of Costs of Producing Wells that Subsequently Become Nonproductive. Accounting Forum. Fall/Winter 1982, pp. 8-9.

Guide to Converting from Full Cost to Successful Efforts Accounting. Smith, Kathy Durett, and Klaver, Keith C. Spring 1987, pp. 47-52.

A Simplified T-Account Demonstration of the Accounting Methods for Oil and Gas Companies. Huang, Juinn. Fall/Winter 1984, pp. 149-156.

Successful Efforts Accounting: Exploratory and Development Well Classifications. Accounting Forum. Fall/Winter 1984, pp. 10-12.

Successful Efforts Companies: Oil and Gas Properties—Realization Test. Landrum, Tony. Spring 1983, pp. 101-106.

Treatment of Amortization Exclusion in Change From Successful Efforts Accounting to Full Costing. Accounting Forum. Summer 1984, pp. 7-9.

 

Treatment of Dry Holes Under the Successful-Efforts Method of Accounting–A Definitional Problem. Burrow, Jackie. Spring 1982, pp. 57-62.

Treatment of Exploration Costs Under Successful Efforts in Statement of Cash Flows. Accounting Forum. Spring 1993, pp. 31-32.

 

An Assessment of the Relevance of Standardized Measures for Oil and Gas Reserves. Grove, Hugh D.; Selto, Frank H.; and Lee, Patsy L. Spring 1988, pp. 147-170.

A Comprehensive Look at FASB Statement 69. Gallun, Rebecca, and Pearson, Della A. Spring 1984, pp. 115-165.

Computational Guide to Statement of Financial Accounting Standards No. 69. Vollintine, Cary, and McCune, Richard. Spring 1983, pp. 15-35.

A Consideration of the Standardized Measure of Cash Flows. Hendrix, John L. Summer 1983, pp. 23-36.

Economic Implications for Oil and Gas Disclosure Requirements. Eldahrawy, Kamal. Summer 1984, pp. 75-82.

The Effect of SFAS No. 69 Signals on the Discriminant and Predictive Ability of Financial Reporting for Business Failure in the Oil and Gas Industry. Eldahrawy, Kamal. Summer 1986, pp. 77-88.

An Evaluation of RRA and Other Supplemental Oil and Gas Disclosures by Financial Analysts. Deakin, Edward B., and Deitrick, James W. Spring 1982, pp. 63-70.

The Impact of Supplementary Information on the Stock Market for the Oil and Gas Industry: An Empirical Study. Pérez Lopéz, José Angel. Fall/Winter 1998, pp. 101-116.

The Incremental Information Content of Supplemental Accounting Disclosures Under SFAS 69. Thornton, Phillip W., and Deakin, Edward B. Spring 1994, pp. 142-161.

Information Content of RRA vs. Historical Cost-Based Data. Boatsman, James R.; Dhailwal, Dan S.; and Bell, Timothy. Fall/Winter 1986, pp. 65-82.

Oil and Gas Disclosures—Analysts' Perceptions of Usefulness. Avard, Stephen L. Fall/Winter 1983, pp. 97-104.

Oil and Gas Disclosures and Intermethod Reconciliation: An Empirical Study. Huang, Juinn. Summer 1987, pp. 105-122.

 

 

 

Surveys (see also Financial Reporting and Accounting Methods)

1997 UK Oil and Gas Industry Outlook Survey Results. Newman, Peter. Summer 1997, pp. 15-24.

Applying a Ceiling to Capitalized Costs Under Successful Efforts Accounting—An Analysis of the EIARI Survey. Wright, Charlotte. Spring 1983, pp. 83-100.

Applying a Cost Ceiling Under Successful Efforts: An IPA Survey. Brock, Horace. Spring 1987, pp. 53-64.

Extractive Industries Accounting Research Institute. A Survey of Full-Cost Accounting Practices. Evans, Mary Kay, and Walther, Larry. Fall/Winter 1982, pp. 83-97.

Implementation of SFAS No. 121 in the Oil and Gas Industry: A Survey Update. Nichols, Linda M. and Gallun, Rebecca A. Summer 1997, pp. 25-37.

A Survey of the Accounting and Financial Reporting Practices of United Kingdom Oil and Gas Companies. Heazlewood, C. Terry. Summer 1985, pp. 75-92.

Survey of Companies Using Full Cost Method of Accounting. Moore, Cecil H. ("C.H"), and Runge, John. Fall/Winter 1986, pp. 29-38.

Survey of Implementation of a Successful-Efforts Ceiling Test. Gallun, Rebecca A., and Bruno, Joan D. Fall/Winter 1988, pp. 50-65.

Survey of Libyan Oil and Gas Accounting Practice. Mahmud, Mustafa Bakar and Russell, Alex. Fall/Winter 1998, pp. 1117-160.

A Survey of PAFMJ Readers. Welch, Joe L., and Cappel, Jim. Fall/Winter 1991, pp. 22-41.

Survey of Reasons for Accounting Method Changes. Nichols, Linda M. Fall/Winter 1990, pp. 127-135.

Survey of Successful-Efforts Accounting Techniques. Evans, Mary Kay, and Walther, Larry. Summer 1982, pp. 91-119.

 

Curtailment of "Takes" Under "Take or Pay" Contracts. Accounting Forum. Summer 1984, pp. 9-10.

Royalty Owners Share in Take-or-Pay Buy Out. Whitehead, Roy and Crain, John L. Spring 1997, pp. 15-24.

Take-or-Pay Contracts. Grier, James D., and Miglicco, Gary J. Fall/Winter 1983, pp. 11-20.

Treatment of Take-or-Pay: Management Considerations Under Gas Purchase Contracts. Miller, Britann E. Fall/Winter 1987, pp. 29-34.

 

Tax Accounting (see also Alternative Minimum Tax, Intangible Drilling Costs, and Windfall Profits Tax)

Accounting for Income Taxes. Current Developments in Financial Accounting and Reporting. Spring 1992, pp. 4-5; Summer 1992, pp. 1-4.

An Analysis of the Alternative Elections for Exploration Costs in the Mining Industry. Kilpatrick, Bob G., and Watkins, Larry E. Summer 1985, pp. 93-110.

The Application of Certain Aspects of the 1984 Tax Act to the Oil and Gas Industry. Klingstedt, John P. Spring 1985, pp. 97-108.

Application of the Uniform Cost-Capitalization Provisions to Independent Producers of Oil and Gas. Robason, Randy D., and Ozanus, P. Scott. Fall/Winter 1987, pp. 21-28.

Are You Sure You Don't Have Any E&P? Robison, Jack, and Mark, Richard. Fall/Winter 1991, pp. 124-130.

Coal Act Premiums are Taxes, Entitled to Administrative Priority in a Bankruptcy Estate. Lewis, Judy D. and Crumbley, D. Larry. Summer 1999, pp. 78-85.

Computation of the Foreign Tax Credit: An Update. Price, John E. Fall/Winter 1989, pp. 88-105.

Credit for Tight Sands Gas Production. Metz, LeRoy, and Eicher, Jeffrey D. Fall/Winter 1986, pp. 19-24.

The Current Status of the Deduction for Prepaid Intangible Drilling and Development Cost. Price, John. Spring 1988, pp. 15-27.

The Deductibility of Environmental Remediation Expenditures Incurred in the Context of Taxable Acquisitions. Wilson, William H., Jr. Summer 2000, 101-106.

The Election Under TEFRA to Capitalize IDC–A Benefit for Some Taxpayers. Burke, Ken, and Durand, Francis. Fall/Winter 1984, pp. 49-60.

Energy Credits. Current Update in Oil and Gas Taxation. Fall/Winter 1991, pp. 15-16.

Energy Tax Incentives of the Revenue Reconciliation Act of 1990. Searight, William H. Spring 1991, pp. 85-90.

An Examination of Two Allocation Issues in the Shell Decision. Crumbley, D. Larry, and Lynch, Howell J., Jr. Spring 1989, pp. 63-88.

Final IRS Regulations for Gas Balancing. Melgren, Eric. Fall/Winter 1995, pp. 29-36.

401(k) Plans in the Petroleum Industry: Bonanza or Bust? Shum, Connie; Posey, C. L.; and Anderson, Dwight. Spring 1987, pp. 103-121.

 

The Impact on Offshore Petroleum Operations of Eliminating the IDC Deduction and the 10% ITC and of Reducing the Corporate Tax Rate. Boynton, Charles E., IV. Spring 1986, pp. 147-158.

Interest Expense Allocation. Current Update in Oil and Gas Taxation. Spring 1990, p. 13.

Multi-Asset and Personal Property Like-Kind Exchanges. Current Update in Oil and Gas Taxation. Fall/Winter 1990, pp. 8-9.

Multistate Tax Planning for Natural Gas Marketers, Pipelines, and Storage Companies. Shipley, William, and Stoner, Todd. Spring 1995, pp. 75-84.

The New S Corporation Rules Applied to the Oil Industry–An Analysis of the Applicable Loss Limitations. Henson, Robert A. Fall/Winter 1985, pp. 81-98.

The Non-Conventional Fuel Tax Credit Disclosures of an Oil and Gas Company. Salzarulo, W. Peter. Spring 1999, pp. 49-68.

Nonconventional Fuels Tax Cred