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Oil & Gas Accounting: Second Edition Mietek Pemper how can Ezaara and herOil and gas operations have some of the most unique accounting issues found in any industry. Oil & Gas Accounting delves into acquisition, exploration, development, and production activities, covering many industry specific accounting issues. Topics covered include the successful efforts method, full cost method, reserve reporting, the unit of production method, severance taxes, take or pay arrangements, transfers of mineral interests, and joint