# ASC 220-932-55: Income Statement—Reporting Comprehensive Income — Extractive Activities—Oil and Gas — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-932-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/220/932/#55-implementation-guidance-and-illustrations)

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##### [220-932-55-1](https://asc.understandingaccounting.org/asc/220/932/#220-932-55-1)

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An illustration of the results of operations can be found in Example 4 (see paragraph [932-235-55-5](https://asc.understandingaccounting.org/asc/235/932/#235-932-55-5)).