Creative accounting practices encouraged by BP

Well two years after the worst oil spill in US history, it seems as if BP is now encouraging its accountants to engage in creative accounting practices.

I am by no means an accountant but I do hold an undergraduate degree in math, and their practices make no sense to me. To me it appears as if they are shifting things around internally. What good does this do to the company and its shareholders-- I hate to even take a guess. It could simply be a bookkeeping maneuver designed to get their dividend up to pre Deepwater's days. This would be my best guess.

What is more, they have a joint venture with a Russian firm to develop oil resources in Russia. It is rumored that they may be trying to sell it off. They have continually sold off their assets in order to pay the people impacted by said spill. They (BP) have gone on record as saying their assets they have sold off so far were either tapped out, or it would require a massive amount of capitol to develop them further.

To me it seems as if they are liquidating their assets in addition to doing some 'funny accounting'. What all of this means to the company and the people at large again only time will tell. This oil spill of BP's is surely one that will go down in history!