Petroleum Accounting and Financial Management Journal

1998 Fall/Winter
Year 2000 Problem Financial Statement Disclosures of Oil and Gas Companies. Styles, Alan and Cappel, James, Fall/Winter 1998, pp. 83‑100.
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This study examines the Year 2000 reporting practices of oil and gas firms based on their 1997 annual reports and Form 10-Ks. To understand companies' disclosure practices in the proper context, it is important to address several key issues including the potential consequences of the Year 2000 problem, Year 2000 legal developments, and relevant SEC pronouncements on this issue.
2014 Spring
Yes Virginia, Lease Bonus Payments Are Ordinary Income. Crawford-Cheng, Christine and Crumbley, D. Larry, Spring 2014, pp. 45‑52.
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This article presents the case of a dispute before the U.S. Tax Court regarding tax treatment of a lump sum bonus payment and depletion deduction and whether a petitioner is liable for an accuracy-related penalty.