Oil & Gas

Accounting, Financial, Reporting and Tax Update

Enero 2015

We are pleased to present our 2nd annual Accounting, Financial Reporting, and Tax Update for the O&G sector. This publication discusses accounting, tax, and regulatory matters that O&G entities will need to consider, including updates to SEC, FASB, IFRS, and tax guidance, and focuses on specialized industry accounting topics that frequently affect O&G entities.

New to this year’s publication are sections on accounting and reporting considerations related to (1) the FASB’s and IASB’s new revenue standard and (2) carve-out financial statements.

In addition, to help entities understand and address potential challenges in the accounting for and reporting of financial instruments, leases, and other topics on which the FASB has issued proposed standards, this publication discusses these proposals and highlights nuances that could affect our industry.

We hope you find this update a useful resource, and we welcome your feedback. As always, we encourage you to contact your Deloitte team or any of the Deloitte specialists in Appendix C for additional information and assistance.

Accounting, Financial, Reporting and Tax Update
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