DOI: 10.33917/mic-2.97.2021.75-82

In November 2021, the climate summit of the countries participating in the Paris Climate Agreement will be held. It should be taken into account that the energy and carbon intensity of LNG production during its liquefaction and transportation can be significant. Carbon neutral LNG adds a «Green premium» to the LNG price of 17-37 % of the value of the LNG cargo in the current spot market. The «Green premium» can be estimated at 0,8–$ 1.7/MMBtu or $ 10-20/t of CO₂ for removing CO₂ from LNG.

The article shows that the carbon intensity of American LNG in Europe is 3 times higher than that of Russian pipeline gas.

DOI: 10.33917/mic-6.89.2019.51-57

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.