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- W2265509146 abstract "Arguments against a proposed change in accounting procedures emphasize the impact of changing from ''full-cost'' to ''successful-efforts'' accounting on the exploration efforts of independent companies and a subsequent decline in new discoveries. Estimates of potential losses were presented at DOE hearings by Arthur D. Little, Inc., which predicted that exploratory drilling will be reduced 30 to 40 percent by gas companies, 20 to 30 percent by diversified industrial companies, and 10 to 20 percent by specialized independents. Although ''successful-efforts'' accounting is favored by large companies, small firms may suffer poorer financial statements and find it more difficult to raise exploration capital. Companies that would not be affected adversely are those whose gas and oil production represent a small share of earnings. ''Successful-efforts'' accounting is used by 32 companies that spend a smaller portion on exploration and the ''full-cost''companies according to an informal study by International Paper Co. A final decision will be made by The Securities Exchange Commission unless Congress intervenes. (DCK)" @default.
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- W2265509146 date "1978-02-27" @default.
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- W2265509146 title "Arguments mustered against oil-firm accounting shift" @default.
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