In 2020, oil and gas prices plummeted, which left major oil and gas companies, such as Shell (a British multinational company listed on the London Stock Exchange) and Exxon Mobil (an American multinational company listed on the NYSE) with plunging asset values. In 2022, with the war in Ukraine, oil and gas prices have soared and oil companies are making huge profits. According to commentators, some stranded assets are "being resurrected from the dead" but this "resurrection will not affect all oil firms equally." Discuss these statements and explain the accounting implications of the soaring oil and gas prices on long term assets