الفهرس 
لفصلالأول :صناعة البترول: الطبيعة والخصائصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study in this research aimed at attempting to evaluate the accounting processes of the extractive industries in light of the nature of the industry and the practical considerations of oil companies and in light of the intellectual framework of accounting and the requirements of international and domestic accounting standards, in terms of recognition, measurement and accounting disclosure. For the oil reserves of The Egyptian oil companies, achieving the goal of this study requires addressing the issue of accounting for oil reserves in its various aspects, with the aim of reaching a unified accounting treatment, and to achieve this goal the research was divided into four chapters as follows:
The first chapter specialized in studying the nature of extractive industries, and the knowledge of the activities of the petrol and the study of the most important characteristics and stages of the petroleum industry, and the identification of the types of petroleum industries in Egypt, and the development and evaluation of studies In The past.
The second chapter aimed to study and discuss the intellectual framework of accounting, in terms of concept, objectives, importance, levels, and identification of the accounting systems of oil companies and the tired accounting methods of the petrol companies.
The third chapter dealt with petroleum reserves, in terms of concept- importance - methods of estimation, in addition to studying the types of petroleum reserves in the light of Egyptian and international accounting standards.
The fourth chapter specialized in the applied study of research, which dealt with the application of two companies of drilling and exploration in the petroleum sector in the Arab Republic of Egypt, the Egyptian drilling company and the national drilling company, and at the end of the research the results and recommendations were presented.