By D. R. Carmichael, O. Ray Whittington, Lynford Graham
This very hot reference is trusted via a substantial a part of the accounting occupation of their day by day paintings. This guide is the 1st position many accountants glance to discover solutions to perform questions. Its accomplished scope is well known and depended on. it really is designed as a unmarried reference resource that offers solutions to all average questions about accounting and fiscal reporting requested through accountants, auditors, bankers, legal professionals, monetary analysts, and different preparers and clients of accounting info.
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Extra resources for Accountants’ handbook. Special Industries and Special Topics
In certain instances, however, extensive stripping is performed to remove the overburden in advance of the period in which the ore will be extracted. When the benefits of either development activity are to be realized in a future accounting period, the costs associated with the development activity should be deferred and amortized during the period in which the ore is extracted or the product produced. SFAS No. ” Although SFAS No. 7 specifically excludes mining companies from its application, the definition of a development stage enterprise is helpful in defining the point in time at which a mine’s development phase ends and its production phase begins.
FASB, Stamford, CT, 1982. O’Reilly, V. , Montgomery’s Auditing, Twelfth Edition. John Wiley & Sons, New York, 1996. Securities and Exchange Commission, “Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975,” Regulation S-X, Rule 4-10, as currently amended. SEC, Washington, DC, 1995. “Interpretations Relating to Oil and Gas Accounting,” SEC Staff Accounting Bulletins, Topic 12. SEC, Washington, DC, 1995.
In many respects, the expenditures in the development stage are similar to those incurred during exploration. As a result, it is sometimes difficult to distinguish the point at which exploration ends and development begins. For example, the sinking of shafts and driving of tunnels may begin in the exploration stage and continue into the development stage. In most instances, the transition from the exploration to the development stage is the same for both accounting and tax purposes. Development also takes place during the production stage.
Accountants’ handbook. Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham