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...Accounting for oil and gas the effect of gap between us gaap ifrs on norwegian companies author endale mitiku adere supervisor kim ittonen ph d student umea school business spring semester master thesis one year hp acknowledgement it is a pleasure to thank those who devoted their time make this possible i sincerely say you am indebted economics which shows ropes intelligence me thus wish every success heartily thankful my professor whose encouragement supervision enabled develop an understanding theory write based would like dedicate nohamin owe your mother sister too much will never forget in day step take opportunity brothers sisters friends encourage support all way may there no wisdom insight plan that can succeed against lord proverbs almighty god amen ii abstract background main source revenue many countries norway them several operate these demand communicate stakeholders two biggest regimes iasb usa have own standards upstream activities standard setting bodies mandatorily requ...