# ASC 235-932-S00: Notes to Financial Statements — Extractive Activities—Oil and Gas — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/235/932/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:15:42.306Z to 2026-09-09T23:15:42.306Z Record version: sha256:f66ec296aeb40e74c0ff7ac353af9af7be9a147dbbe6f702ed35902cd40bc889 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 235-932-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/235/932/#sec-00-status) SEC content: yes ##### [235-932-S00-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:15:42.306Z to 2026-09-09T23:15:42.306Z Record version: sha256:cf1fc5ae2b1cc3c2f361b92294f9afa675c708017e9b9e15bf597962b5ff4a71 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
932-235-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012