{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/932/#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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-932","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":"360-932-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\" frame=\"all\" id=\"SL5311990-161656\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><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></tr><tr><td class=\"entry\"><a href=\"/asc/360/932/#360-932-S99-1\" class=\"xref\">932-360-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a></td><td class=\"entry\">08/24/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/932/#360-932-S99-1\" class=\"xref\">932-360-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/932/#360-932-S99-2\" class=\"xref\">932-360-S99-2</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><tr><td class=\"entry\"><a href=\"/asc/360/932/#360-932-S99-2\" class=\"xref\">932-360-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a></td><td class=\"entry\">08/24/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n932-360-S99-1 | Amended | Accounting Standards Update No. 2009-03 | 08/24/2009 |\n932-360-S99-1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e356fd17b2feef61f63b7c47928e15df95184a3105e890ea8e2494438937bf1b","downloaded_from":"2026-09-10T00:09:18.015Z","last_downloaded_at":"2026-09-10T00:09:18.015Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478569","source_sha256":"7063a23871349ccdf744f6569bbddfe59e778c91b4ef4ff411e4b67f94408731"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8d36c183e61a6c50a16b97ae1582ef429cd5f7cffab3779cdd0ad633012db1c","downloaded_from":"2026-09-10T00:09:18.015Z","last_downloaded_at":"2026-09-10T00:09:18.015Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478569","source_sha256":"7063a23871349ccdf744f6569bbddfe59e778c91b4ef4ff411e4b67f94408731"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00e7d6384aa85a78f33083ab2634ce15fc7477dccd0890a7c37cf4b68a5c7019","downloaded_from":"2026-09-10T00:09:18.015Z","last_downloaded_at":"2026-09-10T00:09:18.015Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478569","source_sha256":"7063a23871349ccdf744f6569bbddfe59e778c91b4ef4ff411e4b67f94408731"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00e7d6384aa85a78f33083ab2634ce15fc7477dccd0890a7c37cf4b68a5c7019","downloaded_from":"2026-09-10T00:09:18.015Z","last_downloaded_at":"2026-09-10T00:09:18.015Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478569","source_sha256":"7063a23871349ccdf744f6569bbddfe59e778c91b4ef4ff411e4b67f94408731"}}