► Subscribe to the Financial Times on YouTube: http://bit.ly/FTimeSubs<br /><br />An unexpected accounting change by Rosneft, the Russian state-owned energy company, has helped BP's numbers. Lex's Robert Armstrong and Alan Livsey discuss whether the change and the way it was introduced may have a credibility cost.<br /><br />► Lex: http://bit.ly/1I14JZF<br /><br />► FT Business: http://bit.ly/1KUK08s<br /><br />For more video content from the Financial Times, visit http://www.FT.com/video<br /><br />Twitter https://twitter.com/ftvideo<br />Facebook https://www.facebook.com/financialtimes