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I. Amachree

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Open access 2026

Production-Sharing and Service Contracts in Nigeria’s Upstream Petroleum Industry: How effective is its Chargeability, Cost Recovery and Financial Reporting Suitability

Production-sharing contracts (PSCs) and risk service contracts are fundamental instruments for allocating financing risk, petroleum output, costs, and rewards between host governments and investors. A persistent accounting difficulty is how chargeable non-capital costs to current operations are recoverable under the go...

W. A. S. Abomaye-Nimenibo, I. Amachree · 0 citations

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