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Cairn Energy

Cairn Energy plc Period End 31 December 2005

Submitted by Company Reporting on Mon, 2006-04-24 23:00
  • Cairn Energy
  • FTSE 100
  • United Kingdom
  • Accounting policies
  • Amortisation
  • Deferred tax
  • Exceptional items
  • Exploration costs
  • Foreign currencies
  • IAS 1 'Presentation of financial statements'
  • IAS 7 'Cash flow statements'
  • IAS 8 (revised) 'Accounting policies, changes in accounting estimates and errors'
  • IAS 12 'Income taxes'
  • IAS 21 'The effects of changes in foreign exchange rates'
  • IAS 38 'Intangible assets'
  • IFRS 2 'Share-based payment'
  • IFRS 6 'Exploration for and evaluation of mineral resources'
  • Impairments
  • Intangible assets
  • Inventories
  • Joint ventures
  • Share-based payments
  • Tangible fixed assets

Oil company rewards success
UK oil and gas exploration company Cairn Energy moves from the full cost method to successful efforts based accounting for its exploration costs.

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