# ASC 280-932-50: Segment Reporting — Extractive Activities—Oil and Gas — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/932/#50-disclosure)

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## ASC 280-932-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/280/932/#50-disclosure)

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##### [280-932-50-1](https://asc.understandingaccounting.org/asc/280/932/#280-932-50-1)

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Industry-specific segment disclosure requirements are included with the rest of the disclosure requirements specific to the oil and gas industry, see paragraphs

[932-235-50-22 through 50-23](https://asc.understandingaccounting.org/asc/235/932/#235-932-50-22)

.