论文部分内容阅读
于今年1月1日开始实施,由美国证券交易委员会(SEC)发布的《现代化石油和天然气报告》(final rule,modernization of oil and gas reporting)(以下简称最终条例)修订了石油和天然气报告要求。内容主要包括:(1)扩大了石油天然气生产活动的范围,将“非传统”途径的采掘活动也列入其中,更强调石油天然气开采活动的实质是为了获取可销售的烃类(即碳氢化合物);(2)修订了储量的定义和分类,以及用于判断储量经济可采性的价格;(3)除披露探明储量外,允许但不要求需要向SEC提交报告的石油天然气生产企业披露很可能储量(probable reserves)和可能储量(possible reserves)。本文围绕三个方面,介绍了最终条例的相关内容,并分析其对石油天气会计领域的影响。
Was implemented on January 1 this year with the oil and gas reporting requirements revised by the SEC’s final rule, modernization of oil and gas reporting (hereinafter referred to as “the final rule”) . The main contents include: (1) Expanding the scope of oil and natural gas production activities and including the “unconventional” extractive activities, and emphasizing that the essence of oil and natural gas exploration activities is to obtain salable hydrocarbons Hydrocarbons); (2) Revised the definition and classification of reserves and the prices used to determine the viability of reserves; (3) Permissible, but not required, of oil and gas that is required to submit a report to the SEC, other than disclosed proved reserves Manufacturers disclose probable reserves and probable reserves. This article focuses on three aspects, introduces the relevant content of the final Ordinance, and analyzes its impact on the field of oil and gas accounting.