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Oil & Gas Spotlight — Reserves Matter(s) — Deloitte Hosts E&P Roundtable

Issue 1, May 2013


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This Oil & Gas Spotlight discusses the roundtable hosted in April by Deloitte on the petroleum resources classification framework and specifics related to the identification and characterization of hydrocarbon resources and reserves. It highlights (1) the importance of reserves to an oil and gas company, (2) the nature of the petroleum resources classification framework used by oil and gas companies to estimate petroleum quantities, and (3) best practices to ensure that resources are properly characterized, accurately calculated, and appropriately reported.

To read the Spotlight, click the Download button above. For past issues, visit the Industry Spotlight Archive.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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