KCI등재
추출산업(抽出産業)의 재무보고(財務報告)에 관한 연구(硏究) = A Study on the Financial Reporting in the Extractive Industries
저자
김성환 ( Seong Hwan Kim ) ; 이윤원 ( Youn Weon Lee ) ; 손성호 ( Sung Ho Sohn )
발행기관
東亞大學校附設 石堂傳統文化硏究院(Sokdang Academic Research Institute of Traditional Culture Dong-A University)
학술지명
石堂論叢(JOURNAL OF SOKDANG ACADEMIC RESEARCH OF TRADITIONAL CULTURE)
권호사항
발행연도
1981
작성언어
Korean
KDC
911.005
등재정보
KCI등재
자료형태
학술저널
수록면
77-102(26쪽)
제공처
소장기관
The extractive industries are classified as 1. Petroleum and natural gas 2. Coal 3. Metals 4. Monmetallic minerals. This study demonstrates the financial reporting for the oil and gas producing activities of business enterprise in the extractive industries. This thesis applies mainly to oil and gas producing activities, partly to coal, metals and nomnetallic, minerals. The problems of financial reporting are numerous and diverse. The purpose of this thesis is to provide useful guidance for financial reporting in the extractive industries through finding the general characteristics and extractive functions. Chapter 2 describes the prospectives and five extractive functions: prospecting, acquisition, exploration, development, and production. Chapter 3 sets forth the financial reporting (disclosure) of the oil and gas producing companies. This chapter encompasses financial reporting as follows; 1. Disclosure of Accounting Policies 2. Disclosure of Reserve Quantities 3. Disclosure of Costs Incurred in Oil and Gas Producing Activities & Disclosure of Capitalized Costs 4. Classification of Financial Accounts 1. Disclosure of Accounting Policies A description of major accounting policies should be included in notes to financial statements. Financial statements should be supplemented by description of company accounting policy for each major elements of revenue or expenditure which contains implications of benefit to more than one period with respect to the following key accounting decisions: (1) when revenue is recorded, (2) whether to carry costs forward against future operations, (3) selection of the cost center, and (4) selection of method and basis for allocation of items deferred to future periods. Other accounting policies of continuing importance should be included in the statement of general policy. 2. Disclosure of Reserve Quantities Mineral reserves should be sufficiently disclosed to facilitate evaluation of efforts and accomplishments for all interested parties. Since the most careful estimate of mineral reserves is limited by incomplete knowledge of mineral formations, the uncertainties of measurement techniques, and the economic factors, disclosure of reserve quanties presents a complete information on mineral reserves in view of the significance of this resource to an extractive company and the ability to gauge the company`s reserve position from financial statements. 3. Disclosure of Costs Incurred in Oil und Gas Producing Activities. The Statement No. 19 of Financial Accounting Standard Boards explains the financial reporting of the capitalized costs and costs incurred in oil and gas producing activities as follows: (1) The aggregate amount of capitalized costs relating to an enterprises oil and gas producing activities and the aggregate amount of the related accumulated depreciation, depletion, amortization, and valuation allowances shall be reported as of the end of each period for which financial statements are presented. (2) The financial statements of oil and gas producing company shall disclose the amounts of each of the following types of costs for each year for which a complete set of financial statements is presented (whether these costs are capitalized or charged to expense) at the time they are incurred. Exploration, development, and production costs include depreciation of support equipment and facilities used in those activities and do not include the expenditures to acquire support equipment and facilities. Production (lifting) costs do not include depreciation, depletion, and amortization of capitalized acquisition, exploration, and development cots. a. Property acquisition costs b. Exploration costs c. Development costs d. Production (lifting) costs 4. Classification of financial accounts In extractive operations, in which correlation of efforts and accomplishments from financial statements is obscured by the presence of "off balance sheet" disclosure of expenditures in each process-discovery, development, and production, especially the discovery process, takes on added importance. Therefore financial data should be classified by function to facilitate correlation with mineral reserve and operating statistics. And also, the following expense details should be shown in financial statements: Production expenses Exploration costs Development costs Amortization and write-off of undeveloped properties Depletion Depreciation and amortization.
더보기서지정보 내보내기(Export)
닫기소장기관 정보
닫기권호소장정보
닫기오류접수
닫기오류 접수 확인
닫기음성서비스 신청
닫기음성서비스 신청 확인
닫기이용약관
닫기학술연구정보서비스 이용약관 (2017년 1월 1일 ~ 현재 적용)
학술연구정보서비스(이하 RISS)는 정보주체의 자유와 권리 보호를 위해 「개인정보 보호법」 및 관계 법령이 정한 바를 준수하여, 적법하게 개인정보를 처리하고 안전하게 관리하고 있습니다. 이에 「개인정보 보호법」 제30조에 따라 정보주체에게 개인정보 처리에 관한 절차 및 기준을 안내하고, 이와 관련한 고충을 신속하고 원활하게 처리할 수 있도록 하기 위하여 다음과 같이 개인정보 처리방침을 수립·공개합니다.
주요 개인정보 처리 표시(라벨링)
목 차
3년
또는 회원탈퇴시까지5년
(「전자상거래 등에서의 소비자보호에 관한3년
(「전자상거래 등에서의 소비자보호에 관한2년
이상(개인정보보호위원회 : 개인정보의 안전성 확보조치 기준)개인정보파일의 명칭 | 운영근거 / 처리목적 | 개인정보파일에 기록되는 개인정보의 항목 | 보유기간 | |
---|---|---|---|---|
학술연구정보서비스 이용자 가입정보 파일 | 한국교육학술정보원법 | 필수 | ID, 비밀번호, 성명, 생년월일, 신분(직업구분), 이메일, 소속분야, 웹진메일 수신동의 여부 | 3년 또는 탈퇴시 |
선택 | 소속기관명, 소속도서관명, 학과/부서명, 학번/직원번호, 휴대전화, 주소 |
구분 | 담당자 | 연락처 |
---|---|---|
KERIS 개인정보 보호책임자 | 정보보호본부 김태우 | - 이메일 : lsy@keris.or.kr - 전화번호 : 053-714-0439 - 팩스번호 : 053-714-0195 |
KERIS 개인정보 보호담당자 | 개인정보보호부 이상엽 | |
RISS 개인정보 보호책임자 | 대학학술본부 장금연 | - 이메일 : giltizen@keris.or.kr - 전화번호 : 053-714-0149 - 팩스번호 : 053-714-0194 |
RISS 개인정보 보호담당자 | 학술진흥부 길원진 |
자동로그아웃 안내
닫기인증오류 안내
닫기귀하께서는 휴면계정 전환 후 1년동안 회원정보 수집 및 이용에 대한
재동의를 하지 않으신 관계로 개인정보가 삭제되었습니다.
(참조 : RISS 이용약관 및 개인정보처리방침)
신규회원으로 가입하여 이용 부탁 드리며, 추가 문의는 고객센터로 연락 바랍니다.
- 기존 아이디 재사용 불가
휴면계정 안내
RISS는 [표준개인정보 보호지침]에 따라 2년을 주기로 개인정보 수집·이용에 관하여 (재)동의를 받고 있으며, (재)동의를 하지 않을 경우, 휴면계정으로 전환됩니다.
(※ 휴면계정은 원문이용 및 복사/대출 서비스를 이용할 수 없습니다.)
휴면계정으로 전환된 후 1년간 회원정보 수집·이용에 대한 재동의를 하지 않을 경우, RISS에서 자동탈퇴 및 개인정보가 삭제처리 됩니다.
고객센터 1599-3122
ARS번호+1번(회원가입 및 정보수정)