{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/932/#sec-00-status","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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-932-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL27045821-161904\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/235/932/#235-932-S99-1\" class=\"xref\">932-235-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n932-235-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf1fc5ae2b1cc3c2f361b92294f9afa675c708017e9b9e15bf597962b5ff4a71","downloaded_from":"2026-09-09T23:15:42.306Z","last_downloaded_at":"2026-09-09T23:15:42.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477602","source_sha256":"3e1957317006cc2b20dfb7bc31a60cf09b89276101fc44c1779f35726b5d5bb3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8060e42a5e76f0a7a1b1f13cd6b81b0ed2936f883461bb91f8bd9fb59fdc785","downloaded_from":"2026-09-09T23:15:42.306Z","last_downloaded_at":"2026-09-09T23:15:42.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477602","source_sha256":"3e1957317006cc2b20dfb7bc31a60cf09b89276101fc44c1779f35726b5d5bb3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f66ec296aeb40e74c0ff7ac353af9af7be9a147dbbe6f702ed35902cd40bc889","downloaded_from":"2026-09-09T23:15:42.306Z","last_downloaded_at":"2026-09-09T23:15:42.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477602","source_sha256":"3e1957317006cc2b20dfb7bc31a60cf09b89276101fc44c1779f35726b5d5bb3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f66ec296aeb40e74c0ff7ac353af9af7be9a147dbbe6f702ed35902cd40bc889","downloaded_from":"2026-09-09T23:15:42.306Z","last_downloaded_at":"2026-09-09T23:15:42.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477602","source_sha256":"3e1957317006cc2b20dfb7bc31a60cf09b89276101fc44c1779f35726b5d5bb3"}}