ASSET RETIREMENT OBLIGATIONS IN UPSTREAM PETROLEUM INDUSTRY: ISSUES AND ACCOUNTING FRAMEWORK,

ASSET RETIREMENT OBLIGATIONS IN UPSTREAM PETROLEUM INDUSTRY: ISSUES AND ACCOUNTING FRAMEWORK,

TABLE OF CONTENTS

Title page        -           -           -           -           -           -           -           -           -           -           i

Approval page -           -           -           -           -           -           -           -           -           -           ii

Declaration      -           -           -           -           -           -           -           -           -           -           iii

Dedication      -           -           -           -           -           -           -           -           -           -           iv

Acknowledgement      -           -           -           -           -           -           -           -           -           v

Table of Contents       -           -           -           -           -           -           -           -           -           vi

Abstract          -           -           -           -           -           -           -           -           -           -           viii

CHAPTER ONE: INTRODUCTION

1.1       Background of the Study       -           -           -           -           -           -           -           1

1.2       Statement of Research Problems        -           -           -           -           -           -           2

1.3       Objectives of the Study          -           -           -           -           -           -           -           4

1.4       Research Question      -           -           -           -           -           -           -           -           4

1.5       Scope of the Study     -           -           -           -           -           -           -           -           4

1.6       Significance of the Study       -           -           -           -           -           -           -           5

1.7       Definition of Terms    -           -           -           -           -           -           -           -           5

CHAPTER TWO

LITERATURE REVIEW

2.1       Introduction    -           -           -           -           -           -           -           -           -           7

2.2       Conceptual Review     -           -           -           -           -           -           -           -           7

2.2.1    Concept of Asset Retirement Obligation       -           -           -           -           -           7

2.2.2    Brief Overview of the Petroleum Industry in Nigeria            -           -           -           11

2.2.3 Current Regulations covering Oil and Gas Accounting Methods         -           -           18

2.2.4    Effects of Capitalization of Costs under Successful and Full Cost Methods            18

2.3       Theoretical Framework           -           -           -           -           -           -           -           21

2.4       Empirical Review        -           -           -           -           -           -           -           -           23

CHAPTER THREE

RESEARCH METHODOLOGY

3.1       Introduction    -           -           -           -           -           -           -           -           -           26

3.2       Area of the Study       -           -           -           -           -           -           -           -           26

3.3       Research Design         -           -           -           -           -           -           -           -           26

3.4       Population of the Study          -           -           -           -           -           -           -           27

3.5       Sample and Sampling Technique        -           -           -           -           -           -           27

3.6       Method and Instruments for Data Collection            -           -           -           -           -           27

3.7       Method of Data Analysis       -           -           -           -           -           -           -           28

CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND INTERPRETATION

4.1       Presentation and Analysis of Results -           -           -           -           -           -           29

CHAPTER FIVE

SUMMARY AND CONCLUSION AND RECOMMENDATIONS

5.1       Summary         -           -           -           -           -           -           -           -           -           34

5.2       Conclusions     -           -           -           -           -           -           -           -           -           35

5.3       Recommendations      -           -           -           -           -           -           -           -           35

References     -           -           -           -           -           -           -           -           -           -           37

Appendix       -           -           -           -           -           -           -           -           -           -           39

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