{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/932/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-932-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">An illustration of the results of operations can be found in Example 4 (see paragraph <a href=\"/asc/235/932/#235-932-55-5\" class=\"xref\">932-235-55-5</a>).</div></div>","snippet":"An illustration of the results of operations can be found in Example 4 (see paragraph 932-235-55-5).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41d8c13895117e7b6ea6c4cf82895ce1e8021cac6da4bb2b0cae0a5e896109a6","downloaded_from":"2026-09-09T23:05:38.822Z","last_downloaded_at":"2026-09-09T23:05:38.822Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477395","source_sha256":"69757da0de6b2f4a1ab52bafaac6a7151339c05be73fed07713ad3dab3b5f433"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d49227ff6435c7cf5e4a6d9b114b75f47c9c01ef6f7481193c7d70ecafd696b0","downloaded_from":"2026-09-09T23:05:38.822Z","last_downloaded_at":"2026-09-09T23:05:38.822Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477395","source_sha256":"69757da0de6b2f4a1ab52bafaac6a7151339c05be73fed07713ad3dab3b5f433"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ad98b2a7728a66f158dc26cadf07de9f3e8a993a57bff166c1a8900739e1b02","downloaded_from":"2026-09-09T23:05:38.822Z","last_downloaded_at":"2026-09-09T23:05:38.822Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477395","source_sha256":"69757da0de6b2f4a1ab52bafaac6a7151339c05be73fed07713ad3dab3b5f433"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ad98b2a7728a66f158dc26cadf07de9f3e8a993a57bff166c1a8900739e1b02","downloaded_from":"2026-09-09T23:05:38.822Z","last_downloaded_at":"2026-09-09T23:05:38.822Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477395","source_sha256":"69757da0de6b2f4a1ab52bafaac6a7151339c05be73fed07713ad3dab3b5f433"}}