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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents

OT02000 - Oil Industry accounting: contents

  1. OT02001
    Introduction
  2. OT02002
    Unique Features of the Oil & Gas Industry
  3. OT02003
    Generally Accepted Accounting Practice
  4. OT02020
    Companies Act 2006 and use and application of accounting standards in the UK
  5. OT02030
    IFRS 6 - Exploration for and Evaluation of Mineral Resources
  6. OT02085
    Successful Efforts and Full Cost Accounting Methods
  7. OT02110
    Joint Venture Accounting - Introduction.
  8. OT02115
    Joint Venture Accounting - FRS 102
  9. OT02116
    Joint Venture Accounting - FRS 102 - Summary of the nature of relationships and accounting treatment
  10. OT02120
    Joint Venture Accounting - IFRS
  11. OT02121
    Joint Venture Accounting: IFRS : Summary of the nature of relationships and accounting treatment
  12. OT02190
    Underlift and Overlift
  13. OT02195
    Decommissioning
  14. OT02200
    Disclosure of Commercial Reserve Quantities.
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