عنوان مقاله [English]
Whether worldwide or domestic, accounting standards now have a substantial impact on the implementation of fiscal policies and their repercussions. In addition to national accounting standards being adopted by countries, international standards have been approved by international accounting boards and committees. However, due to the strategic importance of this issue in the country that owns the reservoir and the financial structure of oil contracts, the importance of this issue in the oil and gas business has been more significant than in other industries. In Iran, the issue of registration of oil reservoirs is based on domestic and international accounting standards, in addition to analysis based on the principle of government sovereignty over natural resources, the obligations arising from it, and the non-expansion of regressive ownership of oil reservoirs, because there has always been an effort to comply with domestic standards based on international standards.
Non-registration of oil tanks based on the disclosure of information on registered reserves and presentation of financial statements and contractor assets for the decision of contractors and shareholders and presentation of amounts is prohibited in the standards used in the industry, citing international standards such as Standard No. 69 or Financial Reporting. Proven oil and gas reserves can be viewed as extra information, and non-registration of oil reserves is factored into current domestic requirements. Finally, according to the results of this paper, the contractor's registration of oil reservoirs is unlawful.