# ASC 323-932-50: Investments—Equity Method and Joint Ventures — Extractive Activities—Oil and Gas — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/932/#50-disclosure)

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## ASC 323-932-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/323/932/#50-disclosure)

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##### [323-932-50-1](https://asc.understandingaccounting.org/asc/323/932/#323-932-50-1)

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See paragraph [932-235-50-28](https://asc.understandingaccounting.org/asc/235/932/#235-932-50-28) for various disclosure requirements for oil and gas equity method investments.