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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
932-220-05-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
932-220-15-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
932-220-50-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
932-220-55-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
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This Subtopic provides guidance relating to income statements for oil- and gas- producing activities.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15.
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Incremental industry disclosure requirements relating to the income statement have been kept with other incremental industry disclosure requirements, see paragraphs
932-235-50-21 through 50-28
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An illustration of the results of operations can be found in Example 4 (see paragraph 932-235-55-5).
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