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Study on Accounting Treatment Problem of Mergers and Acquisitions of Oil Companies in Upstream Operations

Author: DuXiao
Tutor: WangJianHua；ZhaoZhenZhi
School: China University of Petroleum
Course: Accounting
Keywords: Upstream oil and gas business M \u0026 A Accounting policy choice Accounting treatment program
CLC: F426.22
Type: Master's thesis
Year: 2010
Downloads: 88
Quote: 0
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Abstract


Rich oil and gas reserves and stable production has a very important strategic significance of the company continued to grow and develop . However , the increase in the extent and degree of difficulty of the oil and gas exploration and development in recent years , only to increase production through the improvement of the technical difficulty is also increasing . Therefore, the upstream oil and gas business mergers and acquisitions are increasingly sought after by various oil companies . Because of the accounting standards of the late start , the accounting treatment related to the oil and gas M \u0026 A activity there are still many problems to be improved . This paper is based on a study of the papers in this background for the study of China 's oil companies M \u0026 A activity , mergers and acquisitions and related accounting theory research background , through the analysis of the country and the international oil companies on M \u0026 A activity and accounting for the status quo a detailed study on the problems of China 's oil companies purchase accounting , draw on state-of-the-art accounting treatment , the accounting treatment programs designed for improving China 's upstream oil and gas business mergers and acquisitions . The program is mainly for the problems in the choice of accounting policy , goodwill recognized, the determination of fair value and the allocation of the acquisition cost of the measures and recommendations for improvement . Finally, to ensure the smooth implementation of the program , raised a number of safeguards .

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