# ASC 330-932-00: Inventory — Extractive Activities—Oil and Gas — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/932/#00-status)

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## ASC 330-932-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/330/932/#00-status)

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##### [330-932-00-1](https://asc.understandingaccounting.org/asc/330/932/#330-932-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649256-196253"><tbody><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="https://asc.understandingaccounting.org/asc/330/932/#330-932-35-1" class="xref">932-330-35-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/330/932/#330-932-35-1" class="xref">932-330-35-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr></tbody></table>