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- I - Accounting For Future Site Restoration and Reclamation Costs (April, 1991)
- Discusses the accounting for estimates, to be determined by qualified professionals, of future removal and site restoration costs related to the upstream sector within the oil and gas industry. Attempts to identify problem areas in accounting for such costs as specified in the new CICA Handbook Section 3060 (para. 3060.40).
- II - Accounting for Future Site Restoration and Reclamation Costs (December, 1991)
- Second paper in this series which attempts to further clarify problem areas specifically related to interpretation and application of Section 3060 (para. 3060.40) of the new CICA Handbook. Purpose is to promote application of a consistent methodology in determining estimates for future removal and site restoration costs.
- III - Accounting for Future Site Restoration and Reclamation Costs (December, 1992)
- Third paper in a series developed out of the need for a common industry approach to identifying, estimating and disclosing each entities' related costs. This paper provides guidance on the appropriate treatment of salvage or significant residual values under generally accepted accounting principles pursuant to Section 3060.39-41 of the new CICA Handbook.
- Joint Venture Audit Recommended Training Guide
- Purpose is to serve as a reference document to individuals performing the Joint Venture Audit function in the Canadian oil and gas industry. Provides information on where to obtain background training and instruction to enhance the performance of the function.
- Interpretation Guide JIR - 1 - Sharing Year 2000 Conversion Costs
- This interpretation guide describes PASC's interpretation of how Year 2000 conversion costs would be treated under the PASC Accounting Procedures listed in this interpretation guide. This interpretation guide is not an amendment or revision to any of the Accounting Procedures listed in the guide.
- Interpretation Guide JIR - 2 - Determining Warehouse Handling Charges
- This interpretation guide describes how a warehouse handling charge should be determined, as a percentage of cost of Material moved, for Material delivered from the Operator's Warehouse or an Alliance's Warehouse, if such Material is not currently or normally stored at a Joint Property Warehouse. This interpretation guide is not an amendment or revision to any of the Accounting Procedures listed in this guide.
