This paper examines issues relevant to the oil and gas industry as the country moves toward the use of international standards for reporting purposes.

Moving the Upstream Industry to IFRS. Nichols, Linda M., Fall/Winter 2009, pp. 1‑21.

This article addresses how petroleum reserve estimates are prepared, why there are revisions in reserve estimates, the definitions of reserves and how these reserve estimates impact the financial statements.

Petroleum Reservoir Engineering Concepts. Bell, Alan D., Fall/Winter 2009, pp. 22‑38.

This article discusses certain federal income tax considerations relevant to the purchase or sale of oil and gas properties.

Tax Aspects of Acquisitions and Dispositions of Oil and Gas Properties: Part I—Individual Properties. Browne, James R., Fall/Winter 2009, pp. 39‑67.

This article investigates the relation between CEO compensation and accounting performance measures in the oil and gas industry relative to other industries.

Are Oil Company Executives Overpaid? Iyengar, Raghavan J.; Kargar, Javad; and Sahoo, Bijoy, Fall/Winter 2009, pp. 68‑94.

This article examines the unique rules established for partnerships which own oil and gas properties.

Oil and Gas Partnerships. Swiech, Robert A., Fall/Winter 2009, pp. 95‑119.