Joint venture operations from accounting perspective in the petroleum upstream activities / Hashim Masri.

Masri, Hashim (1992) Joint venture operations from accounting perspective in the petroleum upstream activities / Hashim Masri. [Student Project] (Unpublished)

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Abstract

The main purpose of this project paper is to reveal the treatment of costs, expenditure, liabilities and investment undertaken by the Joint Venture Operations in the petroleum upstream activities. The joint ventures (JV) in question are the one which are formed through a contractual basis. It is also the purpose of the study to examine Joint Venture Operations form through contractual basis as a separate entity from business, legal and tax point of view. The study will be made on PETRONAS Carigali Sdn Bhd (PCSB) which, currently involves itself ilj all the joint ventures in the upstream sector of petroleum industry in Malaysia. The study will undertake PCSB's accounting treatment as an operator as well as non-operator in the joint ventures. At present there is no standard which govern the accounting treatment of the joint venture. This paper will reveal the accounting treatment of the joint venture practiced by PCSB in the absent of such Accounting Standard.

Metadata

Item Type: Student Project
Creators:
Creators
Email
Masri, Hashim
90018336
Contributors:
Contribution
Name
Email / ID Num.
Thesis advisor
Lee, Ung Mooi
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HG Finance > Banking > Bank stocks. Banking as an investment
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Programme: Advanced Diploma in Accountancy
Item ID: 47393
Uncontrolled Keywords: Joint venture operations, Petroleum upstream activities, Accounting perspective
URI: https://ir.uitm.edu.my/id/eprint/47393

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